CHAPTER IV

The Proposed System

Narrative Description of the Proposed System

The researchers analyze the current system of Cordillera Brotherhood

Service Cooperative to develop a computerized bookkeeping system through

the integration of computer-based information system, which will eventually

reduce if not totally eliminate problems being encountered by the

cooperative as they used the manual manner of recording daily transactions.

Moreover, it is also designed to aid the cooperative in achieving

accuracy and faster recording of transactions and generation of financial

reports. This will also help the cooperative in less number of paper works and

reducing the possibility of losing some important documents. The system can

also be considered as back-up storage of their documents just in case some

of the hard copy documents are lost or misplaced.

After analyzing the current system of Cordillera Brotherhood Service

Cooperative, the researchers found out that the current problems of the

existing will be lessen with the aid of computerized bookkeeping system. The

adaptation and usage of the proposed system could help the employees,

members, and board of directors in maintaining accurate and up-to-date

financial reports. This proposed bookkeeping system will be a solution to the

several major problems that the researchers have observed as they go along

with the bookkeeping process of the cooperative. The alteration of the

 Cordillera Brotherhood Service 49
Cooperative

existing system shall involve the usage of computer with built-in

computerized bookkeeping.

Recording of Purchases

The chairman will input the purchase transactions information into the

system through filling up the form provided by the system. The system will

create journal entries for purchase transaction and the record is automatically

saved in the subsidiary ledger and then the total amount of purchases and

accounts payable will then be forwarded to the general ledger database. The

computed purchases and accounts payable from the general ledger will

update the records in the purchases and accounts payable database

respectively. The summary of purchases and accounts payable will be

forwarded to the asset and liability database for update of records.

Recording of the Expenses

The treasurer is involved in entering the expenses information incurred

during the period. The system will prepare journal entries for expenses and

records the transaction in the subsidiary ant then the total amount of the

expenses will be forwarded to the general ledger database. From the general

ledger database, the computed amount of expenses will be directly

forwarded in the expenses database.

On the other hand, the chairman will be responsible in the input of

honorarium expense information. The chairman will type the ID number of the

employee in the form provided by the system and it will search the

employees name and honorarium to be received by the employee in the

employees database. The system will prepare honorarium expense journal

 The Proposed System50

entries in the subsidiary ledger and the total amount of the honorarium

expense will be forwarded in the general ledger database. The summary of

honorarium expense will be updated in the expense records database.

Recording of Credit Transactions

Recording of credit transaction begins with the cashier. The cashier will

input the quantity and price of the goods loaned by a member. The system

will automatically compute the total amount of credited goods and prepares a

credit receipt, which will be printed immediately. The system will update the

members ledger and subsidiary ledger database. The total credit will then be

forwarded to the general ledger database. From the general ledger, the

processed data will be forwarded to the accounts receivable database for

storage. The system will generate a summary of the accounts receivable for

the updating of the asset database.

The cashier is also in charge of collecting the payment for credited

goods. The cashier will access the collection segment of the system. The

collection segment will show the names of the members with outstanding

balances. Upon payment, the cashier will search the name of the member

and it will show his/her outstanding balance. The treasurer will type the

amount paid by the member and the system will print official receipt upon

payment. The system will journalize the payment transaction in the

subsidiary ledger. The total collection will be updated in the general ledger

database. The computed payment will be deducted in the accounts

receivable balance to update the accounts receivable database records. The

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system will also send the summary of collection records to the asset

database.

Recording of Revenue

The entitys sources of revenue are sales, carwash services and

government grant. The cashier is involved of entering the sales transactions

information. The cashier will log in into the system and in the sales segment,

the cashier will input the quantity and price of the goods sold. The system will

compute the total price of the goods sold and prepares an official receipt

which is printed in the official receipt printer. Upon the printing of official

receipt, the system will process sales entries which will be journalize in the

general ledger database. From the general ledger database, the system will

compute the revenue generated from sales transaction and piles the record

in the sales database. The system will create a summary of sales transaction

for the update of revenue database.

In recording the revenue earned from carwash services, the cashier will

input the type of car, the ID number of employee who performs the carwash

services and the name of the referring member if any. The system will

prepare an official receipt of the transaction and create journal entries to

record the carwash service revenue in the general ledger database. The

system will compute the total service revenue earned and stores the data in

the carwash service revenue database. A summary of carwash services

revenue will be process by the system to update the revenue balance in the

revenue database.
 The Proposed System52

In the recording of carwash revenue, the system will also compute for

the amount of the employees commission and it will prepare commission

expense journal entries in the general ledger. The commission expense

records will be forwarded in its respective database. A summary of

commission expense will be processed by the system to update the expense

balance in the expense database.

If a member refers the customer, the cashier will input the name of the

referring member. The system will update the members ledger and it will

prepare journal entries to adjust the share capital of the referring member.

The computed share capital credit will be forwarded in the members equity

database to update the balance of the total members equity.

In the input of government grant records, the bookkeeper is in-charge

of entering the necessary data needed by the system. The system will

prepare journal entries for the government grant received by the entity to

record the transaction in the general ledger database. The system will

automatically total the amount of government grant received and forwards

the data in the government grant database for storage. The system will also

summarize the total amount of government grant to update the balance of

the revenue database.

Recording of Adjustments

In recording the adjustments, the bookkeeper takes charge in entering

the data records for adjustments. The bookkeeper input the amount of

depreciation expense within the period. The system will prepare journal
 Cordillera Brotherhood Service 53
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entries for depreciation expense to be recorded in the general ledger

database. The system will also update the expenses database.

The bookkeeper is responsible in entering the data for accrued

expenses. The data records entered by the bookkeeper will be analyzed by

the system to prepare the necessary adjusting entries in the general ledger

database. The computed amount of adjustments will update the records of

asset and expense database.

The bookkeeper is involved in the adjustments of members share

capital. When there is a need to debit or credit the share capital of a certain

member, the bookkeeper enters data needed. The system will analyze the

data input and prepares adjusting entries in the members equity database.

The bookkeeper is also in-charge of the damage inventory records. The

system will analyze the data input and journalize the damage inventory

entries in the general ledger database. The system will compute the amount

of inventory damaged and adjust the inventory balance in the inventory

database. The summary of damaged inventory will be prepared by the

system to update the inventory records in the asset database.

Generation of Financial Statements

From the subsidiary ledger, general ledger, liability records, cost of

goods sold reports, revenue records, accounts receivable records and

expense records are automatically extracted which will be useful for the

generation of financial statements such as the statement of comprehensive

income, statement of financial position, statement of owners equity and the

statement of cash flows as well as the trial balance.

 The Proposed System54

From this systematic recording, financial statements will become more

reliable enough and prepared without delay in which the bookkeeper will not

having a hard time in checking all the entries manually and adjust

corrections. The treasurer, cashier and chairman will be given oriented in

using the proposed system for them to effectively record daily transactions.

Through the diversification of roles, the tasks of the bookkeeper will be

lessened which will provide ample time for the preparation of financial

statements.

The researchers would require the cooperative to buy a business-

owned desktop computer having large memory capacity, which will be used

for the storage of large number of files and an external hard disk for them to

have a back-up file of their transactions. This back-up file will be used in case

viruses and other unexpected events happen. The computerized bookkeeping

system will help minimize the voluminous unreliable logbooks that are being

used in the current system. Through the use of this computerized

bookkeeping system, the things to be stored will be limited to the source

documents because the books are not anymore written through special

journals but rather encoded.

LEVEL OF ACCESS

Level 1. Cashier

The cashier is in charged in the recording credit of goods, receiving

collections

of the cooperative and recording it in the database system. The cashier can

only have an access to the corresponding database of different transactions-

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the sales transaction, service transaction and credit transaction.

Level 2. Treasurer

The treasurer is in charged in the recording payments of commission in the

database system. The treasurer has the access in recording commission and

can inquire other database system

Level 3. Bookkeeper

The bookkeeper maintains the complete sets of financial records, keep track

of accounts, and verify the accuracy of procedures used for recording

financial transactions. The bookkeeper has the access in adjusting the share

capital of the members, recording government grant and makes necessary

adjustments in the database system.

Level 4. Chairman

The chairman is the one who have an access in recording the honorarium

information, utilities information and purchases information and has the

access to inquire other database system.

Level 5. Board of Directors

The board of directors has the access to inquire only about the financial

statements of the cooperative in the database system.

 The Proposed System56

Figure 13.0 Recording of Purchases Data Flow

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Figure 14.0 Recording of Expenses Data Flow

Figure 15.0 Recording of Commission

 The Proposed System58

Figure 16.0 Recording of Damaged Inventory

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Figure 17.0 Recording of Credit Transaction

 The Proposed System60

Figure 18.0 Recording of Sales Revenue

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Figure 19.0 Recording of Carwash Revenue

 The Proposed System62

Figure 20.0 Recording of Adjustments

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Figure 21.0 Generation of Financial Statements

 The Proposed System64

Database Dictionary

Data Flow Name: Financial Statements

Description: These reports contain real accounts (Assets, Liabilities, and

Capital) and nominal accounts (Revenues, Expenses, and Profit or Loss) which

indicate the performance of the business.

From: Bookkeeper

To: Chairman, Board of Directors, Members

Data Flow Name: Purchase Order

Description: A written sales contract between buyer and seller which includes

details regarding the exact inventory needed by the enterprises. It will specify

payments term, item identification, quantities, and all other obligation and

conditions.

From: Chairman

To: Supplier

Data Flow Name: Statement of Financial Position

Description: An accounting report that shows the financial position of the

business entity at any time. The elements includes assets: liabilities and

owner`s equity.

From: Bookkeeper

To: Chairman, Board of Directors, Members

Data Flow Name: Statement of Comprehensive Income

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Description: It is a formal statement showing the financial performance of an

entity for a given of time. It presents the income, expense, gains, losses and

net income during the period.

From: Bookkeeper

To: Chairman, Board of Directors, Members

Data Flow Name: Cash Flow Statement

Description: It is a component of the financial statement, which summarizes

the operating, investing and financial activities of the entity. It provides

information about cash receipt and cash payments of an entity. It provides

information about cash receipts and cash payments of an entity during a

period.

From: Bookkeeper

To: Chairman

Data Flow Name: Purchase Entries

Description: It is used to record several purchases. Its Source document is the

invoices from the enterprises several suppliers.

From: Supplier

To: Bookkeeper

Data Flow Name: Cash Payment

Description: It contains all the transaction regarding cash payments during a

given period
 The Proposed System66

Data Flow Name: Sales Entries

Description: It is used as recording of several sales. Its source document is

the firm`s sale invoice to the several customers or client.

Data Flow Name: Charts of Accounts

Description: It is the listing of all accounts and it uses to record economic

transactions.

Data Flow Name: Inventory

Description: Assets held for sale in the normal operation of the business, in

the process of production, for sale or in form of materials or suppliers to be

consumed in the production process or in the rendering of services.

Data Flow Name: General Ledger

Description: It is a grouping of all accounts used in preparing financial

statements. It is generally called controlling account because it reports the

summary of the activities that have taken place as recorded in its subsidiary

ledger.

Data Flow Name: Reference Number

Description: This reference could be a purchase order (PO number. It is a

number that tells where to obtain the information needed.

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Figure 22.0 Context Diagram

 The Proposed System68

Figure 23.0 Top Level Diagram

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Figure 24.0 Explosion Diagram: Recording of

Purchases
 The Proposed System70

Figure 25.0 Explosion Diagram: Recording of

Expenses
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Figure 26.0 Explosion Diagram: Recording of Credit

Transactions
 The Proposed System72

Figure 27.0 Explosion Diagram: Recording of

Revenue
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Figure 28.0 Explosion Diagram: Recording of

Adjustments
 The Proposed System74

Figure 29.0 Explosion Diagram: Generation of Financial

Statements
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COST BENEFIT ANALYSIS

A. Development Cost

Programmers and Systems Analyst Fee 33 000

Desktop 24 500

Hard Disk/Drive 2 990

Thermal Printer 3 650

Total Development Cost 64

140

The Programmers Fee and System Analyst Fee were based from Josiah

Keith A. Bangisan, an IT student major in Web Development and Leonard Prim

Reyes, an IT instructor at the University of the Cordilleras. The price of the

desktop was based on priceprice.com and the price of the printer and the

hard drive is based on e-bay. The purchase of hard drive is for back up of data

in cases of computer malfunction.

Existing System

Office Expense

Description Annual Quantity Unit Cost Total

Coupon Bond Long (ream) 6 240 1 440
Printer Ink (bottles) 3 200 600
Total 2 040

Repair and Maintenance

Description Amount
Repair and Maintenance-Printer 400
Total 400
 The Proposed System76

Utilities

Description Amount
Electricity Expense 840
Total 840

Proposed System

Office Expense

Description Annual Quantity Unit Cost Total

Coupon Bond Long (ream) 4 240 960
Printer Ink (bottles) 8 200 1600
Thermal Paper (roll) 50 127 6 350
Total 8 910

Repair and Maintenance

Description Amount
Repair and Maintenance-Computer 1 200
Repair and Maintenance-Printer 800
Total 2 000

Utilities

Description Amount
Electricity Expense 2 400
Total 2 400

Amortization

Description Year(s) Amortization

Programmers and 33 000 10 3 300
Systems Analyst Fee
Total 3 300

Depreciation
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Description Price Useful Life Depreciation

(years)
Printer 3 650 8 456.25
Computer 24 500 10 2 450
Hard Drive 2 990 5 598
Total 3 504.25

Capital Budgeting

Existing Operating Cost 3 280

Less: Proposed Operating Cost 13 310

Additional Cost (10 030)

Add: Amortization 3 300

Depreciation 3 504.25

Annual After-tax Cash Flow (3

225.75)

Intangible Benefits

Computerized Bookkeeping System represents a technological

advancement in the field of business. Though the cost benefit analysis of

implementing a computerized bookkeeping system in Cordillera Brotherhood

Service Cooperative resulted to an additional cost for the entity, the system

brings with it many advantages that will make a more convenient generation

of financial statements.

With the proposed system, the calculations of the different account

balances will be easier and faster. Since the software handles all the
 The Proposed System78

calculations, computerized bookkeeping eliminates many of the mundane

and time-consuming processes associated with the manual computation of

accounts balances. For example, once receipts are issue in sales transaction,

it will automatically compute the sales revenue and updates the revenue

account in the general ledger making preparation of financial statement less

time-consuming.

Using computerized bookkeeping system, the entire process of

preparing accounts becomes faster. Furthermore, financial statements and

necessary reports softcopy can be generated instantly at the click of a

button. Chairman does not have to wait for hours, even days, to get a copy of

reports. Delayed reports are also eliminated because the system updates the

information immediately once data from the different transactions are

entered into the system.

The computerized bookkeeping system is also designed to be more

accurate in financial statement generation. The proposed system has a

database for the chart of accounts to be used in preparation of financial

statements. Once the data is entered into the system, the system will analyze

the data and creates necessary journal entries in the general ledger

database. Because the accounts used are more accurate, the financial

statements prepared by the system are more reliable and easily interpreted.

The proposed system is also capable of automatic document

production and information is readily available once needed. The automatic

computations and updating of records aids in timely generation of financial

 Cordillera Brotherhood Service 79
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statements and reports which will be used by the entity in making decision

for the effectiveness, success and goal accomplishments of the organization.

Additionally, the proposed system increases the control of the entity

through centralization and providing with different level of access. The

existing system lacks of internal control since important documents pass a lot

of processes that also contributes in lost of documents and prone to record

manipulation. With the proposed system, only the authorized personnel can

access the certain segment of the system. With the higher level of control, it

makes the information more secured from existence of fraud.

In summary, the proposed computerized bookkeeping system will solve

the inefficient and ineffective processes of the current system that causes the

existing problems of the entity. The system is able of producing up-to-date

information that is readily available for decision making purposes, lessens

incorrect records making the generated financial statement more reliable and

prepared on time.
 The Proposed System80

Database Design

Table 1 Sign In

Field Name Type Length Domain Example

Username Alphanumeri 20 A-Z scarlet
c
Password Alphanumeri 20 A-Z; witch123
c 0-9

Table 1.1 Forgot Password

Field Name Type Length Domain Example

Username Alphanumeri 20 A-Z; scarlet
c 0-9
Security Alphabet 30 A-Z When did you start
Question working
Security Answer Alphanumeri 25 A-Z; May 2016
c 0-9
New Password Alphanumeri 20 A-Z; awesome2017
c 0-9
Password Alphanumeri 20 A-Z; awesome2017
Confirmation c 0-9

Table 1.2 Sign Up

Field Name Type Lengt Domain Example

h
Position Alphabet 20 A-Z Cashier
Last Name Alphabet 15 A-Z Dela Rama
First Name Alphabet 20 A-Z Rona Rose
Middle Name Alphabet 15 A-Z Pimentel
Address Alphanumeric 50 A-Z; 225 Richville
0-9 Subdivision Baguio
City
Birthdate Alphanumeric 20 A-Z; May 16 1998
0-9
Username Alphanumeric 15 A-Z; rose456
0-9
Password Alphanumeric 20 A-Z; reachthetop998
0-9
Re-enter Alphanumeric 20 A-Z; reachthetop998
Password 0-9
Security Alphabet 30 A-Z Who is your
Question favorite teacher
Security Answer Alpha 25 A-Z; Vanessa Roberto
numeric 0-9
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Email address Alphanumeric 20 A-Z; [email protected]

, Special 0-9; m
Characters

Table 1.3 Sales

Field Name Type Length Domain Example

Customer Alphabet 50 A-Z Antonette
Name
Official Receipt Numeric 8 0-9 001-00001
No.
Quantity Numeric 2 0-9 1
Description Alphanumeri 25 A-Z; Battery123
c 0-9
Unit Price Numeric 4 0-9 500

Table 1.4 Service Transactions

Field Name Type Length Domain Example

Customer Alphabet 50 A-Z Bryze Aquino
Name
Official Receipt Numeric 8 0-9 000-00000
No.
Referred by Alphabet 50 A-Z Gerald Umali
Quantity Numeric 2 0-9 1
Vehicle Type Alphanumeri 25 A-Z;
c 0-9
Unit Price Numeric 3 0-9 160

Table 1.5 Credit Transactions

Field Name Type Lengt Domain Example

h
Member Name Alphabet 50 A-Z Dudirty, Rodrigo
Identity No. Alphanumeri 4 A-Z; M-001
c 0-9
Outstanding Numeric 5 0-9 1000
Balance
Issuance Date Alphanumeri 15 A-Z; January 1,2017
c 0-9
Due Date Alphanumeri 15 A-Z; January 31, 2017
c 0-9
Quantity Numeric 2 0-9 2
Description Alphanumeri 25 A-Z; Battery123
c 0-9
Unit Price Numeric 4 0-9 500
 The Proposed System82

Table 1.6 Purchase Transactions

Field Name Type Lengt Domain Example

h
Suppliers Alphabet 50 A-Z Leo Tire
Name Manufacturing
Corporation
Unit Cost Numeric 5 0-9 900
Quantity Numeric 3 0-9 12
Product Name Alphanumeri 25 A-Z; Battery23
c 0-9
Date of Alphanumeri 15 A-Z; March 13 2017
Transaction c 0-9

Table 1.7Revenue

Field Name Type Lengt Domain Example

h
Employees Alphabet 25 A-Z Jimuel Vicente
Name
Type of car Alphanumeric 15 A-Z; Sedan
? 0-9
Unit Cost Numeric 3 0-9 160
Date Alphanumeric 15 A-Z; December 24 2016
0-9
Identification Numeric 10 0-9 1234567
No.

Table 1.8Financial Statement

Field Name Description

Statement of Financial Position Statement of Financial Position in a
Balance Sheet
Statement of Financial Operation Statement of Financial Operation or
Income Statement
Statement of Cash Flows Assessment of the flow of cash
 Cordillera Brotherhood Service 83
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Table 1.9Statement of Financial Position

Field Name Type Length Domain Example

Account Title Alphabet 20 A-Z Cash
Amount Numeric 7 0-9 10 000
Date Alphanumeri 15 A-Z; February 3, 2017
c 0-9

Table 1.10 Statement of Financial Operation

Field Name Type Length Domain Example

Account Title Alphabet 20 A-Z Cash
Amount Numeric 7 0-9 20 689
Date Alphanumeric 15 A-Z; January 4 2017
0-9

Table 1.11 Statement of Cash Flow

Field Name Type Length Domain Example

Account Title Alphabet 20 A-Z Cash
Amount Numeric 7 0-9 12 000
Date Alphanumeric 15 A-Z; April 3 2016
0-9

Table 1.12 Adjustments

Field Name Type Length Domain Example

Account Title Alphabet 20 A-Z Cash
Code Numeric 10 0-9 123
Debit Numeric 7 0-9 10 000
Credit Numeric 7 0-9 10 000

Screen Designs for CBSC Proposed Computerized Bookkeeping System

 The Proposed System84

Figure 30.0 Icon Display

This is the icon of the Proposed Computerized Bookkeeping System (CBS) for

Cordillera Brotherhood Service Cooperative (CBSC). This is what the user is

going to click in the desktop for him to open the application. The colour and

the font styles being used for the icon and the entire application is based on

the current design of the CBSCs logo a combination of grey, red, maroon

and the traditional cordilleran G-string design.

HOW CAN THE USER ACCESS THE SYSTEM?

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Figure 31.0 Home Page Display

Upon clicking the icon and upon loading of the application, this is the screen

which will appear to the user. This design of the Computerized Accounting

System of the CBSC isnt like a traditional window. It is designed to be an

application patterned to that of the Windows 22 to Windows 10.

The user is required to click his position on the left side of the screen. There

are only five users who are authorized to access the system: the cashier, the

treasurer, the bookkeeper, the chairman of the cooperative and the members

of the Board of Directors. Upon clicking his type of user, the next screen

design will appear.

 The Proposed System86

Figure 32.0 Log-in dialogue box

As soon as the officer clicks the user button, the task pane to enter the

system will immediately appear. The user may, upon his discretion, click Sign-

up, Log-in or Cancel. Sign-up is for users who do not have an existing account

to the system yet. Log-in, on the other hand is for the users who have

existing accounts.
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Figure 33.0 Sign up Display

This is the sign-up window for authorized users who wish to have an account

in the system for them to access it. They just have to fill up the required

information being asked by the system and upon pressing the Submit

button, the account and all information entered by the user will be saved in a

database.
 The Proposed System88

Figure 34.0 Log-in Display

The log-in dialogue box is for users who already have an existing account to

the system. This dialogue box will appear as soon as the user clicks his type

of user in the left side of the screen. The user just has to enter his user name

and password which he entered when he signed in for an account. Upon

clicking the log-in button, the user may now access the system.
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Figure 35.0 Forgot Password Display

This dialogue box will appear if the user has entered a wrong password. The

user has to enter his user name, the security question he chose upon signing

up for an account and enter his security answer. Only then can he change his

password and he is required by the system to re-enter it. This feature of the

system is unlimited. So even if the user forgets his password every day, he

may be able to change it.

 The Proposed System90

Cashier

Figure 36.0 Cashier Home Page Display

This is the screen which will appear as the cashier entered into the system.

The cashier may only access the Sales button, the Service Transactions

button and the Credit Transactions button. If the cashier is done in her

duties, she just has to click the log-out button to exit the system. The log-out

button is located on the upper right side of the screen.

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Figure 37.0 Cash Sales Transactions Display

This screen is exclusive only for the cashier to modify. Whenever there is a

cash sales transaction, the cashier will just has to enter the name of the

customer, the quantity and the description of the goods sold. The system will

automatically give the official receipt number since no official receipt number

should be repeated. It is also programmed to automatically give the price of

the goods being sold and to compute for the total cost of the goods

purchased by the customer.

 The Proposed System92

Figure 38.0 Printing Receipt Display

This is the screen display while the official receipt (OR) is being printed. The

OR will be printed in a thermal paper.

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Figure 39.0 Credit Sales Display

The credit for goods by the cooperative is exclusive only to its members.

Whenever there is a member who wishes to buy goods through credit, the

cashier will only have to search his name on the search box. Upon clicking the

name of the member, the next screen design will appear.

The Proposed System94
 Cordillera Brotherhood Service 95
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Figure 40.0 Credit Sales Transacton Display

This screen will appear after the cashier clicks the name of the member who

will purchase on credit. The system will also show if there is an outstanding

balance of the member. The system will generate a control number for the

purchase. The cashier will need to click the Print button to record the

transaction and for the next screen to appear.

 The Proposed System96

Figure 41.0 Printing Accounts Receivable Slip Display

This is the screen display while the accounts receivable slip is being printed.

The accounts receivable slip will be printed in a thermal paper.

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Figure 42.0 Outstanding Balance Display

Upon clicking the Collection Transactions button, the cashier needs to

search the name of the member with outstanding balances so that the

account of the member will appear.

The Proposed System98
 Cordillera Brotherhood Service 99
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Figure 43.0 List of Accounts Due Display

The cashier may choose to view the list of accounts due in a tabular form.

This will help the cashier in monitoring due accounts that needed to be

settled.
 100
The Proposed System

Figure 44.0

The cashier will be able to view the outstanding balance of the member upon

opening the members account. Together with the outstanding balance is the

control number for the credit goods. To record the payment of the member

the cashier needs to click the Payment button. The next screen design will

appear.
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Figure 45.0 Payment Display

The cashier will manually input the amount of the payment of the member.

The system will then automatically update the information and will clear the

balance if full payment was made. The cashier will then need to click the

Print button to print out the official receipt of the payment.

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The Proposed System

Figure 46.0 Printing Official Receipt Display

This is the screen display while the official receipt is being printed. The official

receipt will be printed in a thermal paper.

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Figure 47.0 Service Transactions Display

Whenever there is a service transaction, the cashier has to go to this part of

the system. The cashier has to enter the name of the customer, the referral

person (which is optional) the car wash worker who rendered his service, and

the vehicle type. The system will automatically give the official receipt

number and the amount of the cleaned vehicle. The cashier needs to enter

the name of the car wash boy who rendered his service for commission

purposes because the system will automatically compute the 60/40 division

of the revenue earned which is 60% for the service provider and 40% for

the cooperative. The cashier also needs to enter the referral person (who is a

member of the cooperative) so that Php 10.00 will be credited to the

members account. For a copy of official receipt, the cashier just needs to

click the Print button. The New Transaction button needs to be clicked

when there is a new transaction.

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The Proposed System

Figure 48.0 Printing Official Receipt Display

This is the screen display while the official receipt (OR) is being printed. The

OR will be printed in a thermal paper.

 Cordillera Brotherhood Service 105
Cooperative

Figure 49.0 Treasurer Home Display

This is the screen which will appear as the treasurer entered into the system.

The treasurer may access the commission and other expenses button. If the

treasurer is done in her duties, she just has to click the log-out button to exit

the system. The log-out button is located on the upper right side of the

screen.
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The Proposed System

Figure 50.0 Commission Expense Display

The commission is for the car wash providers. The system is designed to

automatically compute the commission expense from the moment the

service is provided. The treasurer just needs to extract the information from

the system. She needs to enter the ID number of the car wash providers.

Then the system will show the name and the total amount of the commission

earned by the car wash provider. Upon extracting all information, the total

commission expense will automatically be computed by the system. The

treasurer may print ort save the information upon her discretion.
 Cordillera Brotherhood Service 107
Cooperative

Figure 51.0 Cancel Task Pane Display

If the treasurer cancelled the transaction, this task pane will appear.
 108
The Proposed System

Figure 52.0 Printing Commission Expense Report Display

This is the screen display while the commission expense report is being

printed. The commission expense report will be printed in a short bond paper.
Cordillera Brotherhood Service 109
Cooperative
 110
The Proposed System

Figure 53.0 Save Changes Display

If the treasurer now wishes to save her work, this task pane will appear.
 Cordillera Brotherhood Service 111
Cooperative

Figure 54.0 Other Expenses Display

This is how the expenses look like. On the upper portion of the display, there

is an expense button wherein the treasurer may choose what expense

account she wants to record. The official receipt number from the transaction,

the company name (optional), the description of the expense and the amount

are needed to be entered. The system will automatically compute the total
 112
The Proposed System

expenses. The treasurer may also cancel, print, or save her work.
 Cordillera Brotherhood Service 113
Cooperative

Figure 55.0 Chairman Home Display

This is the screen which will appear as the chairman logs-in into the system.

The chairman may access the honorarium, purchases and members caoount

button. If the chairman of the cooperative is done in his duties, he just has to

click the log-out button to exit the system. The log-out button is located on

the upper right side of the screen.

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The Proposed System

Figure 56.0 Purchases Display

The chairman is in-charge in purchasing all necessary goods and stuffs in the

cooperative. In order to create a purchase order, the chairman needs to

automatically enter all the necessary information being asked by the system.

He then needs to print the purchase order 2 copies to forward it to the BOD

for approval and to the treasurer for disbursement of funds.

 Cordillera Brotherhood Service 115
Cooperative

Figure 57.0 Printing Purchase Order Display

This is the screen display while the purchase order is being printed. The

purchase order will be printed twice in a short bond paper for approval and
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The Proposed System

fund disbursement purposes

 Cordillera Brotherhood Service 117
Cooperative

Figure 58.0 Honorarium Expense Display

The honorarium is given to the officers of the cooperative. This is the display

for honorarium expenses. The chairman needs to enter the month and the

year where the honorarium expense is charged. Upon choosing the position

of the officer, the name and the total honorarium for that particular officer

will appear. After extracting all the information needed, the Total Honorarium

Expense will be computed by the system. The chairman may cancel, print, or

save the transaction.

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The Proposed System

Figure 59.0 Cancel Task Pane Display

If the chairman cancelled the transaction, this task pane will appear.
 Cordillera Brotherhood Service 119
Cooperative

Figure 60.0 Save Changes Task Pane Display

If the chairman now wishes to save her work, this task pane will appear.
 120
The Proposed System

Figure 61.0 Printing Honorarium Expense Report Display

This is the screen display while the honorarium expense is being printed. The

honorarium expense report will be printed in a short bond paper.

Cordillera Brotherhood Service 121
Cooperative
 122
The Proposed System

Figure 62.0 Members Account Display

The members account can only be accessed by the chairman. The chairman

will be able to add a new member, delete a members account and will be

able to view the list of members of the cooperative.

 Cordillera Brotherhood Service 123
Cooperative

Figure 63.0 List of Members Display

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The Proposed System

This will appear after the chairman clicks on the List of Members button.

The chairman will be able to see the name of the members.

 Cordillera Brotherhood Service 125
Cooperative

Figure 64.0 Add New Members Account

This screen will appear after the chairman clicks on the Add New Members

Account button. The chairman will then fill out the form provided by the

system. The system will automatically generate an identification number for

the new member.

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The Proposed System

Figure 65.0 Delete Members Account Display

This screen will appear after the chairman clicks the Delete Members

Account Display button. If a member wants to withdraw then the chairman

will delete the members account.

 Cordillera Brotherhood Service 127
Cooperative

Figure 66.0 Bookkeeper Home Display

This is the screen which will appear as the bookkeeper logs-in into the

system. The bookkeeper may access the Financial Statements and may view

the all other buttons aside from Financial Statements. If the bookkeeper of

the cooperative is done in her duties, she just has to click the log-out button

to exit the system. The log-out button is located on the upper right side of the

screen.
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The Proposed System
 Cordillera Brotherhood Service 129
Cooperative

Figure 67.0 Financial Statements Display

Under the Financial Statements button, there are six more buttons. If the

bookkeeper wishes to see and edit each of the buttons, she just has to click

them.
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The Proposed System

Figure 68.0 Chart of Accounts Display

Chart of accounts provide the accounts used by the cooperative. Clicking the

Add New Account button puts another account title while the Delete

Account button erases an existing account being used by the cooperative.

Clicking the OK button returns the bookkeeper to home page of the system.
 Cordillera Brotherhood Service 131
Cooperative

Figure 69.0 Add New Account Display

Under the Add New Account display, the bookkeeper just needs to enter the

account number, account title, account type and the normal balance of the

account added. Clicking the Save button saves the added account.
 132
The Proposed System

Figure 70.0 Delete Account Display

The bookkeeper needs to enter the account number of the account she

wishes to delete. The delete button confirms if the bookkeeper really wants to

delete the said account while the cancel button brings her back to the home

page of the system.

 Cordillera Brotherhood Service 133
Cooperative

Figure 71.0 Adjustments Display

Adjustment is where the bookkeeper can edit the entries made and provide

for its correction. The bookkeeper is required to fill up all the necessary

information. The OK buttons saves the changes made by the bookkeeper.

 134
The Proposed System

Figure 72.0 Adjustments Display

This is an example of an adjustment. The reference number will be given by

the system the same with the date. The bookkeeper needs to enter the

account name and the particulars will be shown automatically. Then the

amounts are required to be entered by the bookkeeper.

Cordillera Brotherhood Service 135
Cooperative
 136
The Proposed System

Figure 73.0 View Entries Display

This display provides the illustration of the entries that were already

recorded. Should the bookkeeper opt to print this, she may, on her discretion.
 Cordillera Brotherhood Service 137
Cooperative

Figure 74.0 General Ledger Display

This shows the summary of the transactions for a certain account along with

the description, date and reference number.

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The Proposed System

Figure 75.0 Subsidiary Ledger Display

This shows the summary of the transactions for a certain account along with

the date, reference number and the balance of the members account.
Cordillera Brotherhood Service 139
Cooperative
 140
The Proposed System

Figure 76.0 Balance Sheet Display

This is the display of the balance sheet of the CBSC. The bookkeeper needs to

enter the reporting date of the desired period of the Balance Sheet to view

the specific document.

 Cordillera Brotherhood Service 141
Cooperative

Figure 77.0 Income Statement Display

This is the display of the income statement of the CBSC. The bookkeeper

needs to enter the reporting date of the desired period of the Balance Sheet

to view the specific document.

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The Proposed System
 Cordillera Brotherhood Service 143
Cooperative

Figure 78.0 Cash Flow Display

This is the display of the cash flow of the CBSC. The bookkeeper needs to

enter the reporting date of the desired period of the Balance Sheet to view

the specific document.

 144
The Proposed System

Figure 79.0 Board of Directors Home Display

This is the screen which will appear as one of the Board of Directors logs-in

into the system. The BOD may only view the financial statements button and

cannot edit or make any modifications. If the BOD of the cooperative is done

in viewing and/or has achieved his purpose, he just has to click the log-out

button to exit the system. The log-out button is located on the upper right

side of the screen.

 Cordillera Brotherhood Service 145
Cooperative

Figure 80.0 Financial Statements View Mode Display

This appears to the screen when a member of the board of directors wishes

to enter into the system.