chapter 6 · web viewan employee time card, a telephone bill, a budget report, a parking...

CHAPTER 3

SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES

SUGGESTED ANSWERS TO DISCUSSION QUESTIONS

3.1 Identify the DFD elements in the following narrative: A customer purchases a few items from a local grocery store. Jill, a salesclerk, enters the transaction in the cash register and takes the customer’s money. At closing, Jill gives both the cash and the register tape to her manager.

Data Flows: merchandise, payment, cash and register tape

Date Source: customer

Processes: capture sales and payment data and collect payment, give cash and register tape to manager

Storage: sales file (register tape), cash register

3.2 Do you agree with the following statement: “Any one of the systems documentation procedures can be used to adequately document a given system”? Explain.

It is usually not sufficient to use just one documentation tool. Every tool documents a uniquely important aspect of a given information system. For example: System flowcharts are employed to understand physical system activities including inputs,

outputs, and processing. Data flow diagrams provide a graphic picture of the logical flow of data within an

organization. Business process diagrams show the activities a company engages in to do business and the

diagrams can be used to evaluate internal controls strengths and weaknesses.

Each alternative is appropriate for a given aspect of the system. As a result, they work together to fully document the nature and function of the information system.

3-1© 2015 Pearson Education, Inc.

Ch. 3: Systems Development and Documentation Techniques

3.3 Compare the guidelines for preparing flowcharts, BPDs, and DFDs. What general design principles and limitations are common to all 3 documentation techniques?

Similar design concepts include the following:

All three methods require an initial understanding of the system before actual documentation begins. This insures that the system is properly represented by the diagram.

All three methods require the designer to identify the elements of the system and to identify the names and relations associated with the elements.

All three methods encourage the designer to show only the regular flows of information and not to be concerned with unique situations.

All three require more than one “pass” to capture the essence of the system accurately.

The product of all three methods is a model documenting the flow of information, processes, and/or documents in an information system. All three documentation methods are limited by the nature of the models they employ, as well as by the talents and abilities of the designer to represent reality.

3.4 Your classmate asks you to explain flowcharting conventions using real-world examples. Draw each of the major flowchart symbols from memory, placing them into one of four categories: input/output, processing, storage, and flow and miscellaneous. For each symbol, suggest several uses.

The major flowcharting symbols and their respective categories are shown in Fig. 3.8 in the text.

With respect to how symbols are used, student answers will vary. Possible examples include:

Input/Output Symbols Document: an employee time card, a telephone bill, a budget report, a parking ticket, a

contract Display: student information monitors, ATM monitors, a computer monitor.

Processing Symbols Processing: processing a student payroll program, assessing late fees Manual operation: writing a parking ticket, preparing a paper report, collecting and entering

student payments

Storage Symbols Database: alumni information database, a student information database or an airline

reservation database stored on-line. Magnetic tape: archival student information

Flow (Miscellaneous) Communication link: a telephone linkage that connects you to an on-line database.


Accounting Information Systems

SUGGESTED ANSWERS TO THE PROBLEMS

3.1 Prepare flowcharting segments for each of the following operations:

a. processing transactions stored on a sequential medium such as a magnetic tape to update a master file stored on magnetic tape

A sequential medium has to be read and processed from beginning to end and you cannot store the updated information on the input tape. Instead, you have to create a new master file on a new tape, as shown above

b. processing transactions stored on magnetic tape to update a database

Virtually all databases are stored on a random access device so a record that is to be updated can be found, updated, and written back to the same hard drive or other random access device.

c. querying a database and printing the query result


Trans-actions

Old Master

File

New Master

FileUpdate File

Trans-actions Update File

Database

Data FileGenerate Report Report


3.1 (continued) Assorted Flowcharting Segments

d. using a terminal to enter paper-based source document data and send it to a remote location where a corporate computer updates the company database.

Terminal

e. using a terminal to query your customer sales database

D

Terminal

f. a scheduled automatic backup of a database to an external hard drive


Source Data

Update Database Data-

base

Query Customer Sales

DataCustomer

Sales Database

External Hard Drive

Scheduled Automatic

BackupData-base

Enter Query

Enter Data

Display Query

View DataEntered



g. use a terminal to enter employee hours recorded on time cards to update both the payroll transaction file and the wage data in the payroll master file

Terminal


Timecard

Payroll Trans-

action File

Record timecard data on the payroll transaction file and update wage

data maintained on the payroll master file

Payroll Master

File

Enter timecard data

View timecard data

entered



h. use a terminal to access a price list in the sales database to complete a purchase order. An electronic copy of the purchase order is sent to the vendor and a backup copy is printed and filed by vendor name

to

Terminal

i. make an airline reservation online from your home computer

Customer Airline

Computer


Reser-vation File

A

Purchase Order (electronic)

Update Reservation file

To Vendor

Access price list, create electronic

purchase order, & print paper backup

copy

Sales Data-base

Purchase Order (paper)

Request Price List

Make anairline

reservation

View Price List

View Reservation

Data

Employee Payments

GovernmentPayments

401K companyPayments


3.2 a. Prepare a system flowchart of the process described.

Terminal

Terminal


Weekly: Update payroll, work in process, & payroll transaction

databases, disburse funds, print reports

Work in process database

Payroll database Payroll

transaction file

Enter job-time ticket data

Remote location job-time ticket

Employee query

Payroll summary report

Scan job time tickets

View job-time ticket form

View payroll

data

Express-mailed weekly to

headquarters

Reservation request

Disburse Funds

3.2 b. Prepare a business process diagram for the process described.

Employee Activities Performed

Job Sites Weekly Remote locations

Data Processing

Payroll Supervisor

Employees


Process job-time tickets

Enter job-time tickets

Update payroll database, work in process database,

payroll transaction file

Disburse funds to employees, government,

401K company

Create and send

summary payroll report

Review summary payroll report

Express mail paper job-time

tickets

Enter job-time tickets daily

Access payroll data using Internet

ADJUSTER DATA PROCESSINGCLAIMS DEPARTMENT

4

3Proof of Loss

2Proof of Loss Form

1

From Claimant

4

3Proof of Loss

2Proof of Loss

1

Proof of Loss

2

To Claimant

43Proof of

Loss

2Proof of Loss

1

Proof of Loss

2Proof of Loss

1

Proof of Loss

1

Proof ofLoss

2


3.3 a. Prepare a document flowchart to reflect how ANGIC Insurance Company processes its casualty claims.


Assist claimant

with form

Prepare Separate Report

N

Adjuster’s Report

Notice of Loss

Claim Record

Check

Disburse-ment List

N

PrepareCheck & Disburse-ment List

Accounting

Prepare proof of loss form, claim record

Notice of LossSTART

Notice of Loss

Claim Record

Adjuster’s Report

Authorize Claim

Payment

Adjuster’s Report

To Claimant

A

From claimant

To claimant


3.3 b. Prepare a BPD to reflect how ANGIC Insurance Company processes its casualty claims.

Employee Activities PerformedClaims Department

From Claimant

Data Processing Department


Receive notice of

loss

Prepare proof of loss form,

send to claimant

Initiate record of

claim

Receive notice of loss & record of

claim

Receive authorized

proof-of-loss

Prepare & disburse payment

check

Prepare cash

disburse-ments list


Adjustor

Claims Department

Accounting

3.4 Prepare a BPD that documents Beccan’s business processes.

Employee Activities PerformedRetail Store Weekly & rush orders Quarterly


Help claimant complete proof-of-loss, agree on

loss amount

Prepare adjuster report

Receive proof-of-loss, adjustor

report

Authorize payment to

claimant

Review cash disbursement

list

Receive goods

Review inventory, place order

Count inventory and reconcile to

corporate database


Shipping Clerk

Warehouse Inventory Control Clerk

Purchasing Department

Warehouse Receiving Clerk

Accounts Payable

From vendor


Fill orders, authorize delivery, ship goods

System generates purchase

requisition

Adjust & approve purchase requisition

Finalize & approve system generated PO

Send PO to vendor

Receive goods, complete receiving report: date and

quantity

Receive system prepared receiving

report

Get receiving report & PO

Receive vendor invoice

Reconcile P.O., receiving report,

invoice

Disburse funds to vendors

Maintain & update perpetual inventory

system

3.5a. Prepare a context diagram and level 0 DFD to document the payroll processing

system at No-Wear Products.

Context Diagram for the payroll processing system at No-Wear Products



3.5 a. (continued.)

Level 0 Data Flow Diagram for the payroll processing system at No-Wear Products.



3.5 b. Prepare a document flowchart to document the payroll processing system at No-Wear Products.



3.6a. Prepare a context diagram and a level 0 DFD to document accounts payable

processing at S&S.



3.6 a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable


3.6 3.7

a. Develop a context diagram and a level 0 DFD for the cash receipts system at S&S.



3.7 a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:



3.7 b. Prepare a document flowchart to document the cash receipts system at S&S.


3.7 c. Prepare a business process diagram for the cash receipts system at S&S


Treasurer From customer

Clerk

Accounts Receivable

Weekly

Management: Scott & Susan

Credit and Collections


Receive cash and remittance advices, Endorse checks, and

Prepare deposit slip

Deposit cash in bank

Receive remittance advice, Update

accounts receivable

Generate cash receipt report & aged trial balance using

A/R ledger

Review cash receipts report

Review aged trail balance

3.8 Draw a context diagram and at least two levels of DFDs for the preceding operations.



3.8. Level 0 Data Flow Diagram for a mail order company:



3.8. Level 1 Data Flow Diagram for a mail order company:



3.9a. Prepare a context diagram and at least two levels of DFDs for this process.

Level 0 Data Flow Diagram for a course registration system:



3.9 a. (continued) Level 1 Data Flow Diagram for a registration system:



3.9 b. Prepare a flowchart to document this process.

Student Registration system


Registration Request

Check for unpaid fees

Course Enrollment

Report

Instructors

Check Course

Prerequisites

Check course availability & add student to

class

Calculate fees and tuition, update accounts receivable, send student

registration report

If fees are owed, registration is cancelled and the registration report becomes a bill for unpaid fees. If a requested class is full, the report indicates “course closed.” If the student is accepted into the course(s), then course day, time, and room are printed next to the course. Fees and tuition are printed on the report.

Accounts Receivable

Student transcripts

Class Enrollment

Send course enrollment

reports


3.10a. Prepare and file a tax return with the tax owed to the Internal Revenue Service.

Context

Level 0



3.10 (continued)

b. A customer pays an invoice with a check. Accounts receivable is updated to reflect the payment. The check is recorded and deposited into the bank.

Context

Level 0



3.10 (continued)

c. A customer places an online order to purchase merchandise. The order is approved, filled, and sent to the customer with an invoice.

Context

Level 0



3.10 (continued)

d. An inventory request is received by the purchasing department. The purchasing department prepares and sends a purchase order to the appropriate vendor.

Context



Level 0



3.10 (continued)

e. A vendor invoice is received, reviewed, and compared against the appropriate purchase order, then paid and filed.

Context

Level 0



3.10 (continued)

f. A bill of lading for ordered inventory is received from a vendor, recorded, checked against the appropriate purchase order, and filed.

Context

Level 0



3 .11 Prepare a program flowchart to help Melanie program this process.



3.12DFD’s

1. Statements are prepared and sent to customers from data contained in the accounts receivable data store.

B

2. A vendor sends a sales invoice to the accounts payable process. C

3. The cash receipt process updates the cash receipts data store. A

FLOWCHARTS4. A check is manually prepared from data on a vendor invoice.

G

5. The system prepares a check that is mailed to the customer. I

6. A report is prepared from data stored on magnetic tape. F

7. Billing data are entered into a system and used to update both the sales order data base and the customer data base.

D

8. Data from a cancelled paper invoice are used to update the cash disbursements file.

J

9. The system prepares two copies of a sales order; one copy is sent to the customer and the other is filed.

H

10. An accounts receivable aging report is prepared from the accounts receivable master file and the cash receipts master file.

E

3.13 Students are to replicate the flowchart presented in the problem using documentation software such as Visio, Microsoft Word, Microsoft Excel, etc.

3.14 Students are to replicate the data flow diagram presented in the problem using documentation software such as Visio, Microsoft Word, Microsoft Excel, etc.



SUGGESTED ANSWERS TO THE CASES

3-1 You are the systems analyst for the Wee Willie Williams Widget Works (also known as Dub 5, which is a shortened version of 5 Ws). Dub 5 produces computer keyboard components. It has been producing keyboards for more than 20 years and has recently signed an exclusive 10-year contract to provide the keyboards for all Dell personal computers. As the systems analyst, you have been assigned the task of developing a level 0 DFD for Dub 5’s order processing system. You have finished gathering all the information you need to develop the first-pass DFD and now want to complete the diagram.

Level 0 DFD for Dub 5:



3-1 Level 1 DFD for Dub 5:

Note: The Order Rejection notice shown on the context level diagram and the level 0 diagram can take two forms: The Over Credit Limit Notice or the Credit Application. These two items are shown on the level 1 DFD.


Case 3-1 Dub 5 Business Processing Diagram


Order Processing Clerk From Customer No

No

Credit Debt YesNo

Yes

Warehouse


Receive Customer

Order

Customer not approved for credit: OR

order exceeds credit limit

Enter Customer

Order; Update

Customer File

Sufficient Inventory

Prepare Packing Slip

Notify customer of insufficient

inventory

File Invoice

Customer Approved for Credit?

Send customer credit application, notify order

shipped when credit approved

Notify customer: order shipped when payment

received

Ship goods to customer

Yes


Billing

Accounting


Prepare customer invoices; send copies to customer, order processing, accounting

Place notice in file: customer invoice sent

Update Accounts Receivable

chapter 6 · web viewan employee time card, a telephone bill, a budget report, a parking...

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