gelinas-dull 8e chapter 04 revised september 2009

8/9/2019 Gelinas-Dull 8e Chapter 04 Revised September 2009

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Chapter 4 Documenting

Information Systems

Accounting Information Systems 8e

Ulric J.Gelinas and ichard Dull

! "#$# Cengage %earning. All ights eser&ed. 'ay not (e copied) scanned) or duplicated)

in *hole or in part) e+cept for use as permitted in a license distri(uted *ith a certain product

or ser&ice or other*ise on a pass*ord,protected *e(site for classroom use


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%earning -(ecti&es

Read and evaluate data flow diagrams.

Read and evaluate systems flowcharts.

Prepare data flow diagrams from a narrative.

Prepare systems flowcharts from a narrative.

2


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Documentation /rocess

Process documentation is a important skill in

accounting.

Data flow diagrams portray a business

processes activities, stores of data, and flows

of data among those elements.

System flowcharts present a comprehensive

picture of the management, operations,information systems, and process controls

embodied in business processes.


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0asic D1D Sym(ols

4


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Conte+t Diagram


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/hysical D1D

raphical representation of a system showingthe systems internal and e!ternal entities, andthe flows of data into and out of these entities.

Specifies where, how, and by whom a systemsprocesses are accomplished.

Does not specify what is being accomplished.

"n the following slide, we see where the cashgoes and how the cash receipts data arecaptured but not e!actly what was done by thesales clerk.


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/hysical D1D

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%ogical D1D

raphical representation of a system showing thesystems processes #as bubbles$, data stores, andthe flows of data into and out of the processes anddata stores.

%sed to document information systems &what tasksthe system is doing& without having to specify how,where, or by whom the tasks are accomplished.

'oncentrates on the functions that a systemperforms.

( logical D)D portrays a systems activities, whereasa physical D)D depicts a systems infrastructure.

*oth are needed to completely understand a system.


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%ogical

D1D


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0alanced D1Ds

+!ist when the e!ternal data flows areeuivalent.

-n the following slide, D)D #a$ is

a conte!t diagram and #b$ is an

e!plosion/ of it into a level 0

logical D)D. D)D #c$, #d$ and #e$

are e!plosions/ of the logical level

0 D)D, etc.


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0alanced

D1Ds


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Standard

1lo*chartSym(ols


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Common System 1lo*charting

outines

1he following slides show several

common ways of showing processing

using system flowcharting. 2ote the way the columns are set up

to communicate the flow of activities

between processing entities.


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+nter document

into computer via

keyboard, edit

input, record

input.


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%ser ueries

the computer.

%pdate

seuential

data store.


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Preparation

and manual

reconciliation

of control

totals.


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3ey andkey verify

inputs.


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+nter

document

intocomputer

using a

scanner.

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+nter document into computer using scanner 4 manual keying.


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/reparing Data 1lo* Diagrams

Read narrative carefully 5 number

lines and paragraphs in te!t.

Prepare table of entities andactivities.

Draw conte!t diagram 5 use D)Dguidelines.


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D1D Guidelines

6. "ncludewithinthe system conte!t #bubble$ any entitythat performs one or more information processingactivities.

7. )or now, include onlynormalprocessing routines,not

e!ception routines or error routines, on conte!tdiagrams, physical D)Ds, and logical level 0 D)Ds.

8. "nclude on the systems documentation all #and only$

activities and entities described in the systems narrative.

9. :hen multiple entities operate identically, depict only

one to represent all.


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Cause*ay Conte+t Diagram


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D1D Guidelines 2cont3d.

5. )or clarity, draw a data flow for each flowinto and out of a data store. ;ou may label

each flow with the activity number that gives

rise to the flow or with a description of it.


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Cause*ay Current /hysical D1D


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=. roup activities if they occur in the sameplace and at the same time.

>. roup activities if they occur at the same

time but in different places.

?. roup activities that seem to be logically

related.

60.1o make the D)D readable, use between

five and seven bubbles.


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'auseway

'urrent

@ogicalD)D

#@evel 0$


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66. ( data flow should go to an operations entity square

only when operations process functions such as storinggoods, picking goods, packing orders and so on are to

performed by that entity.

67.( data flow should enter an entity bubbleif the

operations process entity is to perform an informationprocessing activity.

68.-n a physical D)D, reading computer data stores and

writing to computer data stores must go through a

computer bubble.

69.-n a logical D)D, data flows cannot go from higher5 to

lower5numbered bubbles.


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/reparing Systems 1lo*charts

6.Divide the flowchart into columnsA one columnfor each internal entity and one for each

e!ternal entity. @abel each column.

7. )lowchart columns should be laid out so thatthe flowchart activities flow from left to right.

BinimiCe crossed lines and connectors.

8.)lowchart logic should flow from top to bottomand from left to right. )or clarity, put arrows on

all flow lines.


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2cont3d.

9. 3eep the flowchart on one page, if possible. :ith

multiple pages use off5page connectors.

. :hen using a computeriCed flowcharting package,

your flowcharts will only print on paper that fits inyour printer.


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Cause*ay3s Systems 1lo*chart

1he systems flowchart for

'auseway follows on the ne!t slide.

1his flowchart is withoutan

enterprise database.


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2cont3d.

=.:hen crossing organiCational lines #one

column to another$, show a document at both

ends of the flow line unless the connection is soshort that the intent is unambiguous.

>. Documents or reports printed by a centraliCed

computer facility on euipment located inanother organiCational unit should not be shown

within the computer facility.


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2cont3d.

?.Processing within an organiCational unit on

devices such as a P' or computeriCed cash

register should be shown within the unit or as a

separate column ne!t to that unit, but notin thecentral computer facility column.

60. Seuential processing steps #computeriCed or

manual$ with no delay between them #and resultingfrom the same input$ can be shown as one process

or as a seuence of processes.


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2cont.66.1he only way into a computer data storage

unit is through a computer processing

rectangle.67.( manual process is not needed to show

the sending of a document.

68.Do not use a manual process to file adocument. Show the document going into a

file.


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'auseway is presented again on

the ne!t slide.

1his flowchart is again presented

withoutan enterprise database.


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Documenting 6nterprise Systems

Boving from a file5based system to an

enterprise database changes the

system flowchart.E(n enterprise database replaces

transaction and master data.

E -ther flows may change depending on thesystem implementation.


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'auseway follows on the ne!t slide.

1his flowchart is withan enterprise

database.


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