Acct 316 Acct 316 6 Chapter Acct 316
- Slides: 97
Acct 316 Acct 316 6 Chapter Acct 316 Systems Development and Documentation Techniques UAA – ACCT 316 – Fall 2003 Accounting Information Systems Dr. Fred Barbee
Documentation Techniques Data Flow Diagrams Acct 316 Document Flowcharts System Flowcharts Program Flowcharts Used by 62. 5% of IT Professionals Used by 97. 6% of IT Professionals
Documentation Techniques Data Flow Diagrams Acct 316 Document Flowcharts System Flowcharts Program Flowcharts More than 92% use both DFDs and flowcharts.
Typical Information System Computer-based; Acct 316 Has a number of terminals connected to it via telecommunications links; Is used by dozens of people within and outside the organization;
Typical Information System Acct 316 Has hundreds of programs that perform functions for virtually every department in the organization. Processes thousands of transactions and hundreds of requests for management information.
For such a system. . . Acct 316 We need “pictures” rather than a narrative description to “see” and analyze all the inputs and outputs.
Documentation Techniques Acct 316 . . . are tools used in analyzing, designing, and documenting system and subsystem relationships. . .
Documentation Techniques They are largely graphical in nature; Acct 316 Are essential to both internal and external auditors; and Are indispensable in the development of information systems.
Acct 316 Acct 316 Auditors Acct 316
Acct 316 Acct 316 Systems Development Acct 316
Acct 316 Acct 316 Management Acct 316
Acct 316 Acct 316 Other Users Acct 316
Acct 316 Acct 316 Acct 316 You!
Classification. . . Acct 316 Documentation is classified according to the level of the accounting system to which it relates.
Typical System Documentation System narrative descriptions Acct 316 Block diagrams Document flowcharts Data flow diagrams
Overall System Documentation System Flowcharts Acct 316 Program Flowcharts; and Decision Flowcharts
Narrative descriptions are the most general overview and correspondingly show the fewest details. In Terms of Level of Detail System flowcharts provide less of an overview, but include the most detail in this class of documentation.
Narrative Descriptions Acct 316 A written step-by-step explanation of system components and interactions. The highest and broadest form of documentation at the overall system level.
Block Diagrams Block diagrams provide a graphic overview of a system. Acct 316 Commonly used to provide an overview of an accounting system in terms of its major components and subsystems
Block Diagrams Acct 316 They help people understand a system without getting bogged down in details. Two types: Horizontal Block Diagram; and Hierarchical Block Diagram
Purchasing Cycle Request for Goods and Services Process $ Purchase Requisition Document Cash Disb. Purchasing Receiving Report Voucher Purchase Order Receiving Disb. Approval
Vendors and Employees Customer Bank Customer Horizontal Block Diagram
Hierarchical Block Diagrams Acct 316 Show the analysis of a system into successive levels of component subsystems. Connecting lines represent interlevel associations (parentchild relationships).
Hierarchical Block Diagram of The Revenue Cycle
Data Flow Diagrams Bridge the gap between Acct 316 Broad documentation types. . . System Narratives Block Diagrams Document Flow charts Narrow documentation types. . . System Flow Charts
Data Flow Diagrams Provide. . . Acct 316 More detailed representation of an accounting system than block diagrams Fewer technical details than system flowcharts.
Acct 316 Acct 316 Symbols For Data Flow Diagrams Acct 316 Figure 6 -1 (p. 158)
Symbol Data Flow Diagram Symbols Name Explanation The people and Data organizations that send data to and sources and receive data from the destinations system. Data Flows The flow of the data into or out of a process is represented by curved or straight lines with arrows.
Symbol Data Flow Diagram Symbols Name Explanation Transformation Process The process that transforms data from inputs to outputs. Also known as “bubbles. ” Data Stores The storage of data is represented by two horizontal lines.
Data Flow Diagrams The DFD should consist solely of DFD symbols; Acct 316 Each symbol in the DFD, including each pointed flowline, should be labeled;
Data Flow Diagrams All names must be meaningful to the end-user. Acct 316 All symbols must have an individual name. Diagrams are always named at the top or bottom. The name should identify the level and the system it represents.
Figure 6 -2 Basic Data Flow Diagram Elements
AKA“Entity, ” or “terminator. ” Figure. AKA 6 -2 Basic. Named Data Flowwith Named with descriptive nouns or or Diagram Elements noun clauses. Examples: Customer, Employees, Bank, etc.
with action verb or verb Figure Named 6 -2 clause. Basic Data Flow The name must describe Diagram Elements what action or transformation is occurring. Examples: Process Payment, Update Receivables, etc.
Examples: Figure 6 -2 Basic Data Flow Accounts Diagram Elements Receivable, General Ledger, etc. Named with a noun clause that describes the contents of the data store. Should not include the word “data. ”
Figure. Named 6 -2 AKA “Entity, ” with a or noun “terminator. ” clause that Basic Data Flow Named describes withthe descriptive data carrier nounsand or Diagram Elements how itnoun is implemented. clauses. Examples: Time Cards; Employee Data, etc.
Figure 6 -3 Data Flow Diagram of Customer Payment process
Acct 316 Acct 316 Acct 316 DFDs – Some Do’s and Don’ts First – the Do’s
DFDs – Some Do’s and Don’ts Acct 316 All data flows must begin at a process, end at a process, or both.
DFDs – Some Do’s and Don’ts Acct 316 Data stores cannot communicate with entities
DFDs – Some Do’s and Don’ts Acct 316 Entities cannot communicate with other entities.
DFDs – Some Do’s and Don’ts Acct 316 Data stores cannot communicate with other data stores.
DFDs – Some Do’s and Don’ts Acct 316 Processes can communicate with other processes.
DFDs – Some Do’s and Don’ts Acct 316 All processes must have an incoming and outgoing data flow.
DFDs – Some Do’s and Don’ts Acct 316 All entities must be introduced at the context level.
DFDs – Some Do’s and Don’ts Acct 316 Only entities and data store symbols may be duplicated.
DFDs – Some Do’s and Don’ts Acct 316 Do not cross data flows.
DFDs – Some Do’s and Don’ts Acct 316 Do not use double-ended arrow to represent data flows.
DFDs – Some Do’s and Don’ts Acct 316 Do not use diverging arrow to represent data flows
DFDs – Some Do’s and Don’ts Acct 316 Data stores do not appear on the context level diagram.
Acct 316 Acct 316 Acct 316 Data Flow Diagrams Some Helpful Hints
DFDs Some Helpful Hints Place entities on the outer edge of the paper. Acct 316 Place the processes toward the center Place data stores around the processes.
DFDs Some Helpful Hints Acct 316 May need to move location of entities and data stores from level to level. Duplicate entities and data stores as needed to make drawing easier.
Acct 316 Acct 316 Acct 316 Data Flow Diagrams are Constructed in Levels
Figure 6 -5 Context Diagram for S&S Payroll Processing
Figure 6 -6 DFD for S&S Payroll Processing
Figure 6 -7 DFD for Process 2. 0 in S&S Payroll Processing
Let’s pause here and do some data flow diagrams. First P 6 -9 (p. 180)
Ashton Fleming has worked furiously for the past month trying to completely document the major business information flows at S&S. Upon completing his personal interviews with cash receipts clerks, Ashton asks you to develop a comprehensive DFD for the cash receipts system. Ashton’s narrative of the system follows:
Customer payments include cash received at the time of purchase and account payments received in the mail. At day’s end, the treasurer endorses all checks and prepares a deposit slip for the checks and the cash. A clerk then deposits the checks, cash, and deposit slip at the local bank each day.
When checks are received as payment for accounts due, a remittance slip is included with the payment. The remittance slips are used to update the accounts receivable file at the end of the day. The remittance slips are stored in a file drawer by date.
Every week, a cash receipts report and an aged trial balance are generated from the data in the accounts receivable ledger. The cash receipts report is sent to Scott and Susan. A copy of the aged trial balance by customer account is sent to the Credit and Collections Department.
Required Acct 316 Develop a context diagram and a DFD for the cash receipts system at S&S.
Context Level Diagram Shows the boundary of the system; Acct 316 Shows the name of the system; Shows net data flows to and from the system; and Identifys all entities.
Context Level Diagram Acct 316 On the context level, the system is represented by a single process symbol with the number 0. The name of the system is used for the process.
OK. . . Let’s Identify. . . Data sources and destinations (terminators); Acct 316 Transformation processes; Data stores; and Data flows
Customer payments include cash received at the time of purchase as well as accounts payments received in the mail. At the end of the day, all checks are endorsed by the treasurer and a deposit slip is prepared for the checks and the cash. The checks, cash, and deposit slip are then deposited daily at the local bank by a clerk.
When checks are received as payment for accounts due, a remittance slip is included with the payment. The remittance slips are used to update the accounts receivable file at the end of the day. The remittance slips are stored in a file drawer by date.
Every week, a cash receipts report and an aged trial balance are generated from the data in the accounts receivable ledger. The cash receipts report is sent to Scott and Susan. A copy of the aged trial balance by customer account is sent to the Credit and Collections Department.
Context Diagram of the Cash Receipts System at S&S Deposit Bank Payments at Sale Cash Receipts System Customers Remittances on Account Cash Receipts Report Aged Trial Balance Management Credit and Collection
OK. . . Let’s Identify. . . Data sources and destinations (terminators); Acct 316 Transformation processes; Data stores; and Data flows
Customer payments include cash received at the time of purchase as well as accounts payments received in the mail. At the end of the day, all checks are endorsed by the treasurer and a deposit slip is prepared for the checks and the cash. The checks, cash, and deposit slip are then deposited daily at the local bank by a clerk.
Customer payments include cash Process received at the time of purchase as Checks well as accounts payments received in the mail. At the end of the day, all checks are endorsed by the treasurer and a deposit slip is prepared for the checks and the cash. The checks, cash, and deposit slip are then deposited daily at the local bank by a clerk.
When checks are received as payment for accounts due, a remittance slip is included with the payment. The remittance slips are used to update the accounts receivable file at the end of the day. The remittance slips are stored in a file drawer by date.
Update Accounts When checks are received Receivabl payment for accounts due, e as a remittance slip is included with the payment. The remittance slips are used to update the accounts receivable file at the end of the day. The remittance slips are stored in a file drawer by date.
Every week, a cash receipts report and an aged trial balance are generated from the data in the accounts receivable ledger. The cash receipts report is sent to Scott and Susan. A copy of the aged trial balance by customer account is sent to the Credit and Collections Department.
Every week, a cash receipts report and an aged trial balance are generated from the data in the accounts receivable ledger. The cash receipts report is sent to Scott and Susan. A copy of the Prepare aged trial balance by customer Reports account is sent to the Credit and Collections Department.
What are the Processes? 1. Process checks (1. 0) Acct 316 2. Update Customer Accounts (2. 0) 3. Prepare Reports (3. 0)
Wow! That was fun! Now, let’s see if you can do it! Try P 6 -6 (p. 179)
As the internal auditor for No. Wear Products of Hibbing, MN, you have been asked by your supervisor to document the company’s current payroll processing system. Based on your documentation, No-Wear hopes to develop a plan for revising the current IS to eliminate unnecessary delays in paycheck processing.
Your best explanation of the system came from an interview with the head payroll clerk. The payroll processing system at No-Wear Products is fairly simple. Time data are recorded in each department using time cards and clocks.
It is annoying, however, when people forget to punch out at night and we have to record their time information by hand. At the end of the period, our payroll clerks enter the time card data into a payroll file for processing. Our clerks are pretty good – though I’ve had to make my share of corrections when they mess up the data entry.
Before the payroll file is processed for the current period, human resources sends us data on personnel changes, such as increases in pay rates and new employees. Our clerks enter this information into the payroll file so it is available for processing. Usually, when mistakes get back to us, it’s because human resources is recording the wrong pay rate or an employee has left and the department forgets to remove the record.
The data are then processed and individual employee paychecks are generated. Several important reports are also generated for management – though I don’t know exactly what they do with them. In addition, the government requires regular federal and state withholding reports for tax purposes. Currently, the system generates these reports automatically, which is nice.
Required Acct 316 a. Prepare a context diagram for the current payroll processing system at No-Wear Products. b. Develop a DFD to document the payroll processing system at no. Wear Products.
Wow! That was fun! Now, let’s see if you can do it! Try P 6 -11 (p. 181)
The local community college requires that each student complete a registration request form and mail or deliver it to the registrar’s office. A clerk enters the request into the system. First, the system checks accounts receivable subsystem to ensure that no fees are owed from the previous quarter. Next, for each course, the system checks the student transcript to ensure that he or she has completed the course prerequisites. Then the system checks class position availability and adds the students SSN to the class list.
The report back to the student shows the result of registration processing: If the student owes fees, a bill is sent and the registration is rejected. If prerequisites for a course are not fulfilled, the student is notified and that course is not registered. If the class is full, the student request is annotated with “course closed. ”
If a student is accepted into a class, then the day, time, and room are printed next to the course number. Student fees and total tuition are computed and printed on the form. Student fee information is interfaced to the accounts receivable subsystem. Course enrollment reports are prepared for the instructors.
Required Acct 316 Prepare a context diagram and at least two levels of logical DFDs for this operation.
- Coam master acct
- Acct 100
- Chapter 5 accounting for merchandising operations
- Where is preferred dividends on financial statements
- Association for challenge course technology
- Acct 2210
- Acct 2210
- Type 316 stainless steel tables
- Cos316 princeton
- Cs 316
- 316 loài vẹt
- Ee 316
- Ee-316
- Ucc 2-703
- Red tent summary
- Chapter 8 of great gatsby summary
- Chapter 10 chemical reactions
- Chapter 11 study guide chemistry stoichiometry answer key
- Chapter 9 study guide chemical reactions
- Similarity ratio definition
- Chapter 6: career readiness
- Chapter 7 ionic and metallic bonding chapter answer key
- Chapter 9 surface water chapter assessment answer key
- Chapter 2 chapter assessment representing motion
- Chemistry: the central science chapter 14 answers
- Chapter 7 ionic and metallic bonding chapter answer key
- Chapter 4 population ecology section 1 population dynamics
- Chapter 2 chapter assessment
- Introduction to the book of philippians
- Ionic compounds properties
- 7 ionic and metallic bonding practice problems
- 9 chemical names and formulas
- Phi beta sigma logo
- Working with young children chapter 1
- Wuthering heights summary chapter 4
- Wuthering heights chapter 8
- Chapter 10 qualitative research designs
- Chapter 24 world war looms
- Chapter 16 building vocabulary world war looms
- World war 1 and the russian revolution chapter 27
- Chapter 27 lesson 4 world war 1 ends
- Chapter 17 section 3 world history
- Chapter 32 assessment world history
- Chapter 30 section 2 world history
- Chapter 8 nationalist revolutions sweep the west
- Chapter 15 section 2 world history
- Chapter 10 section 2 central america and the caribbean
- Ap human geography chapter 11 vocab
- Chapter 3 climates of the earth answers
- Work design and measurement
- Chapter 14 section 1 work and power
- Woodwork joints names
- Chapter 9 adhesives gluing and clamping answer key
- Wilson fights for peace section 4
- Why study financial markets
- Why be happy when you could be normal chapter summary
- Where the red fern grows chapter 10
- Ap psychology chapter 14
- The great gatsby quiz
- Is chalk natural or manmade
- Great expectations summary
- Chapter 11 summary great expectations
- Great expectations chapter 8-10 summary
- Great expectations chapter 7 summary
- Matthew chapter 7
- Chapter 20 weather patterns and severe storms
- Mechanical waves
- The wave chapter 15
- How to fix forks in waves
- Eric walters wave
- Chapter 24 section 2 watergate answers
- Walk two moons chapter 31
- Chapter 18 revenue recognition
- Chapter 12 speech vocabulary
- The boy in the striped pyjamas chapter 14 summary
- The visual and artistic aspects of presenting a product
- Chapter 14 vibrations and waves
- Chapter 9 vehicle information
- Chapter 6 varieties of drama
- Chapter 11 section 4 using water wisely answer key
- Using water wisely
- Toward civil war lesson 3 secession and war
- Chapter 11 medical terminology
- Put the words below into a good order
- Equanimity sentence
- Chapter 9 frontiers of biotechnology
- Reverent
- Chapter 30 fishes and amphibians worksheet answers
- Properties and attributes of triangles
- Chapter 28 human systems and homeostasis
- Chapter 15 the biosphere
- Glencoe accounting chapter 14
- Chapter 9 motion and energy answer key
- Glencoe accounting chapter 12
- Chapter 14:3 observing fire saftey
- Shifters of supply
- The simple ledger chapter 4
- Intentional use of unfriendly or offensive behavior