ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT

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ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT Chapter 4 Accounting Systems &

ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT Chapter 4 Accounting Systems & Business Processes © Copyright 2012 Pearson Education. All Rights Reserved.

Business Processes & the Accounting System Accounting spans business processes in the value chain.

Business Processes & the Accounting System Accounting spans business processes in the value chain. © Copyright 2012 Pearson Education. All Rights Reserved.

Transaction Cycles Each transaction cycle is expanded to show the transactions in the cycle.

Transaction Cycles Each transaction cycle is expanded to show the transactions in the cycle. © Copyright 2012 Pearson Education. All Rights Reserved.

DFDs Create Invoice activity for Espresso Coffee using DFDs. © Copyright 2012 Pearson Education.

DFDs Create Invoice activity for Espresso Coffee using DFDs. © Copyright 2012 Pearson Education. All Rights Reserved.

DFDs Data Flow Diagrams (DFDs) use four symbols: Agent = Square Data Flow =

DFDs Data Flow Diagrams (DFDs) use four symbols: Agent = Square Data Flow = Arrow Data Store (Table) = Open Rectangle Event or Process = Rounded Rectangle © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Example © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Example © Copyright 2012 Pearson Education. All Rights Reserved.

Reading a DFD Who does What, When, Where & How? Step 1 Identify the

Reading a DFD Who does What, When, Where & How? Step 1 Identify the agents (internal and external). Step 2 Identify events. Step 3 Identify database tables. Step 4 Trace the data flows. © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Exercise For a bank ATM transaction, identify the following: 1. Agents 2. Events

DFD Exercise For a bank ATM transaction, identify the following: 1. Agents 2. Events 3. Data stores © Copyright 2012 Pearson Education. All Rights Reserved.

Guidelines for Well-Designed DFDs © Copyright 2012 Pearson Education. All Rights Reserved.

Guidelines for Well-Designed DFDs © Copyright 2012 Pearson Education. All Rights Reserved.

DFD: 3 Common Errors © Copyright 2012 Pearson Education. All Rights Reserved.

DFD: 3 Common Errors © Copyright 2012 Pearson Education. All Rights Reserved.

Joey’s DFD What changes would you request? © Copyright 2012 Pearson Education. All Rights

Joey’s DFD What changes would you request? © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Exercise The following data flow diagram has three agents (A 1, A 2,

DFD Exercise The following data flow diagram has three agents (A 1, A 2, A 3), two processes/events (P 1, P 2), and two database tables (T 1, T 2). Identify and list the errors that you see in the DFD. © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 1)? Steps 6 -10: Repeat steps 1

How Do I Build a DFD (Level 1)? Steps 6 -10: Repeat steps 1 -5 to create a level-1 DFD. © Copyright 2012 Pearson Education. All Rights Reserved.

Level-1 DFD © Copyright 2012 Pearson Education. All Rights Reserved.

Level-1 DFD © Copyright 2012 Pearson Education. All Rights Reserved.

ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
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ACCOUNTING INFORMATION SYSTEMS BASIC ACCOUNTING EQUATION ACCOUNTING DEFINITIONSACCOUNTING INFORMATION SYSTEMS BASIC ACCOUNTING EQUATION ACCOUNTING DEFINITIONS
ACCOUNTING INFORMATION SYSTEMS BASIC ACCOUNTING EQUATION ACCOUNTING DEFINITIONSACCOUNTING INFORMATION SYSTEMS BASIC ACCOUNTING EQUATION ACCOUNTING DEFINITIONS