Flowchart Examples

CHAPTER 3
SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES
SUGGESTED ANSWERS TO DISCUSSION QUESTIONS
3.1 Data Flows: merchandise, payment, cash and register tape
Date Source: customer
Processes: capture sales and payment, give cash and register tape to manager
Storage: sales file (register tape), cash register
3.2 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. In contrast, data flow diagrams provide a graphic picture of the
logical flow of data within an organization.
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.
3.3 Similar design concepts include the following:
• Both methods require an initial understanding of the system before actual

documentation begins. This insures that the system is properly represented by the
diagram.
• Both measures require the designer to identify the elements of the system and to
identify the names and relations associated with the elements.
• Both methods encourage the designer to flowchart only the regular flows of
information and not to be concerned with unique situations.
• Both approaches require more than one “pass” through the diagramming or
flowcharting process to accurately capture the essence of the system.
The product of both methods is a model documenting the flow of information and/or
documents in an information system. Both 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.
3-1
© 2009 Pearson Education, Inc. Publishing as Prentice Hall
Ch. 3: Systems Development and Documentation Techniques
3.4 The major flowcharting symbols and their respective categories are shown in Fig. 3.8 in
the text.
With respect to how the symbols are used, student answers will vary. Possible examples
include the following:
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, the monitor on your
microcomputer.
• Manual input: cash registers, ATM machines
Processing Symbols
• Processing: processing a student payroll program, assessing late fees
• Manual operation: writing a parking ticket, preparing a report, collecting and
entering student payments
Storage Symbols
• Magnetic disk: alumni information data base, a report stored on your PC hard disk
• Magnetic tape: archival student information
• On-line storage: a student information data base or an airline reservation data base
stored on-line.
• File: purchase order file for a department, a student housing contract file
Flow (Miscellaneous)
• Communication link: a telephone linkage that connects you to Prodigy or some
other on-line data base.
3-2
Accounting Information Systems
SUGGESTED ANSWERS TO THE PROBLEMS
3.1 Assorted Flowcharting Segments:
a.
Trans-
actions
Old New
File
Master Master
Update
File File
b.
Trans- File Data

actions Update base
c.
OCR Source Conversion of
Documents Source
Documents to
Data
Tape by OCR
d.
OCR Source
Documents Update Data
Data base base
3-3
3.1 (continued) Assorted Flowcharting Segments
e.
Data Report Report

File Generation
f.
Source
Documents Store data on disk Data File
Key Data
g.
Invoices Invoices
Sort
File
h.
Online
Terminal Data
Processing
base
System
Source
Data
3-4
i.
Internal Scheduled External

Hard Automatic Hard
Drive Backup Drive
j.
Display
Query
Customer Database
Sales Data
Enter Query
3-5
k.
Payroll
Transaction
File
Record time card data on the

payroll transaction file and
Time Card
Enter Time match to wage data
Card Data maintained on the payroll
master file
Payroll
Master File
3-6
l.
Purchase Order To Vendor

(electronic)
Access Price List, create

electronic purchase order Price
& print a paper backup Data
copy
Purchase Order
(paper)
m.
3-7
Update online Revise reservation

airline reservation data on web-based Reservation
from home airline reservation File
computer system
3-8
3.2 Happy Valley Utility Company
a. Billing operations
Customer Enter Completed

Meter Form Meter Forms
Master Current Meter Forms
Preparation
File Reading
Customer Mark-Sense
Sort By Document
Meter
Cust # Reader
Data
Customer
Meter
Data
Customer File Update

Master and
File Billing
Error List
Customer
& Summary
Bills
Report
Mail to
Customers
3-9
3.2 b. Customer payments processing
Checks Compare
Checks To
&
Remittance Cashier
Separate
Stubs
List of
Correct Incorrect
Other
Stubs Stubs
Receipts
Type Type
Correct Correct
Stubs Stubs
Corrected Corrected
Stubs Stubs
Report of
Past-Due
Accounts
OCR Payments
Document Posting
Reader Run
Error List
& Summary
Report
Customer
Master
File
3-10
3.3 Payroll Processing for Dewey Construction Company:
Job Time
Tickets
Key to
Tape
Encodings
Job Time
Records
Tape
Work in
Payroll Payroll
Process
Master Processing
Master
File System
File
Earnings
Statement Error
Payroll Transactions
Register Paycheck and Summary
3-11
3.4 Document Flowchart: Insurance Claims Processing
3-12
ADJUSTER CLAIMS DEPARTMENT DATA PROCESSING
Notice of Loss
START
From
Claimant
Prepare
1 proof of
From loss , claim
Proof of Claimant
2 recored
Loss Form
3
4
1 Notice of Loss
Proof of Notice of Loss
2
Loss Form
3 Claim Record
Claim Record
4
Assist Prepare
Claimant Separate
with Form Report 2
N Proof of
Loss
To Adjuster 's Report
Claimant
Adjuster 's Report
Prepare Disbursement
1 Check & List
1 Proof of Disbursement
Proof of 2 2 list
2 Loss Authorize
Loss Proof of
Claim
3 Loss
Payment
4
To Accounting
1 Adjuster 's Report Check

Proof of
Loss
N
To
Claimant
A
To
Claimant
3-13
3.5 Adapted from the June 1980 CMA Exam (Part 5, Question 2) Note: this flowchart does
not follow the conventions discussed in the chapter. When the authors use this problem they
have the students critique the CMA exam solution, based upon the conventions discussed in
Focus 3.2.
3-14
3-15
3.6 a. Context Diagram for the payroll processing system at No-Wear Products
3-16
Employee
Time Card Data
Employee
Operating Paychecks
Documents
Payroll
Processing Management
System Internal
Reports
Human
Resources
Department
Personnel Data
Governmental
Withholding Agencies
Reports
3-17
3.6 a. (continued.)
Level 0 Data Flow Diagram for the payroll processing system at No-Wear Products.
Time
Operating Human Resources
Card
Departments Department
Data
Personnel
Changes
1.0
Process
2.0
Employee
Update
Timecards
Payroll File
Payroll File
4.0
3.0 Generate
Generate Payroll
Paycheck Reports
Withholding
Internal
Reports
Reports
Pay
check
Employee
Governmental
Management
Agencies
3-18
3.6 b. Document Flowchart for the payroll processing system at No-Wear Products
No-Wear Products-Payroll
Employees in Functional
Payroll
Department
Time Card
Record Time Data
Record
Time Enter Time Data
Process Payroll
Changes Enter Payroll
Changes
Completed Time Completed Time

Card Card Payroll File
From Human Payroll Changes

Resource Dept
Process Payroll,
Prepare Checks
and Reports N
Paycheck
Employee
Management
Report Management
Federal Tax
Report
Stat Tax Report

Goverrnment
3-19
3-20
3.7 a. Context Diagram of S&S Accounts Payable
Purchasing Receiving
Purchase Order
Receiving Report
S&S Accounts Payable
Invoice
Payment & Accounts Payable

Vendor Remittance Advice Report Management
3-21
3.7 a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable
Vendor Purchasing Receiving
Invoice
Purchase Order
1.0
Record Payable 2.0
Collect & Store Receiving Report
Purchase Orders &
Receiving Reports
Purchase Orders
Accounts
Payable Vendor Invoices Receiving
Reports
Cash
3.0 Disbursements
Make Payment Journal
Accounts Payable
Report 4.0
Prepare Payment &
Management Remittance Advice
Reports
Paid
Management Vendor
Invoices
3-22
3.7 b. Document Flowchart of S&S Accounts Payable
S&S Accounts Payable
Accounts Payable Controller Owner/Manager
From Purchasing From Receiving From Vendor A B Purchase Order
Receiving Report
Purchase Order Receiving Report Vendor Invoice Purchase Order Invoice

Receiving Report Check 2
Invoice Check 1
A A Record Accounts Review

Accounts Payable
and Sign
Payable Ledger
Checks
Prepare
Vendor
Checks
Check 1
Vendor Invoice Prepare
Monthly
Accounts
Payable
Match Purchase Cash
Order, A Disburseme To Vendor
Receiving nts Journal
Accounts Payable
Report,
Report
Invoice
Purchase Order
Receiving Report
Purchase Order Invoice
C D
Receiving Report Check 1
Invoice
Purchase Order
Check 1
Purchase Order
Receiving Report Check 2 C
Receiving Report Invoice

Invoice Check Accounts Payable
Report D
B
A
A
Review
D
Accounts
Payable
Report
3-23
3.8 a. Context Diagram for the Acquisition/Payment System at Oriental Trading

Company:
Purchase Requisition
Purchase Order
Inventory
Acquisition/
Vendor Acknowledgement System
Vendor Payment
System
Purchase Invoice Receiving Payment
Vendor Payment
3-24
3.8 a. (continued) Level 0 Data Flow Diagram: Acquisition/Payment System at Oriental

Trading:
3-25
Inventory Vendor
File File
1.0
Prepare
Purchase
Order &
Notification
Purchase Order
Purchase Requisition
Vendor
Acknowledgement Inventory
Vendor
System
P.O. Notification
Vendor
Invoice
Receiving Report
2.0
Update
Accounts
Payable
Accounts Payment Authorization

Payable
Master
File
Check 3.0
Pay Vendor
General
Ledger
3-26
3.8 b. Document Flowchart for the Acquisition/Payment System at Oriental Trading

Company:
Oriental Trading Acquisition/Payment System
Purchasing Accounts Payable Accounting Department
B
From Inventory From Receiving
A From Vendor
Department
Purchase D Inventory
Requisition
File Purchase Order Payment D
Notification Receiving Report Invoice Authorization
D D D
Prepare Purchase
Order
Prepare Check,
Update Accounts
Enter Purchase Payable and
Requisition Enter payment General Ledger
Authorization
Match Purchase
Order, Receiving
Payment
Purchase Order Vendor Report, and
Authorization
File Invoice. Prepare
Payment
Authorization
To Vendor
Check
From Vendor
Purchase Order
Enter Accounts To Vendor

D Vendor Receiving Report
Acknowledgment Payable Data for
Update
Invoice
Update Accounts
Enter Vendor
Payable Master
Acknowledgment
D File
Purchase Order Accounts General

Prepare Purchase
Notification A Payable Master Ledger Master
Order Notification
File File
3-27
3.9 a. Context Diagram of the Cash Receipts System at S&S:
Bank
Deposit
Payment at
Sale
Cash Receipts Cash

Customers Management
System Receipts
Remitances Report
on Account
Aged Trial Balance
Credit and
Collections
3-28
3.9 a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:
Remittance
Customers File
Payments at
Sale
Remittances
on
Account
Remittance
Slips 2.0
1.0
Update
Process
Customer
Payments
Accounts
Endorsed
Checks &
Cash, Deposit
Slip
3.0
Accounts
Bank Prepare
Receivable
Reports
Ledger Aged Trial
Balance
Cash
Receipts
Report
Credit and
Management
Collections
3-29
3.9 b. Document Flowchart of the Cash Receipts System at S&S:
S&S Cash Receipts System
Treasurer Clerk Accounts Receivable
From Customer A B
Cash and Checks Cash and Checks Remittance Slip
Remittance Slip
B Deposit Slip
Update
Accounts
Accounts
To Bank Receivable
Receivable
Ledger/File
Ledger/File
Endorse
Checks and
Prepare
Deposit Slip for
Cash & Checks
Remittance Slips
Generate
Weekly
Reports
Cash and Checks

D
Deposit Slip
Cash Receipts
Aged Trial Balance
Report
To Management
To Credit &
Collections
3-30
3.10 Context Diagram for a mail order company:
Coupon Order Invoice

Phone Order Shipping Notice
Cancellation
Payment Cancellation Response
Mail Order
Customer Customer
System
Order Inquiry
Order Inquiry Response
Product Inquiry Product Inquiry

Response
Payment Payment Inquiry
Inquiry Response
3-31
3.10. Level 0 Data Flow Diagram for a mail order company:
phone order cancellation response

coupon order
product inquiry
order inquiry response Customer
1.0
Process
Customer
Order order inquiry
Transaction response
order valid order
cancellation
product inquiry
invoice
Order File
product Customer
details
valid shipping
order notice
customer
details
2.0
Product File Process
Shipment
product
details
billed
order
Customer
File
payment
Accounts inquiry
Receivable Customer
File
billed
order
payment
3.0
Process
Payment payment
Transaction inquiry
response
3-32
3.10. Level 1 Data Flow Diagram for a mail order company:
Customer
order
cancellation
1.2
1.1
cancelled Process cancellation
Process valid order order order response
Order
cancellation
order
Order File
Customer
order
details
Product File
order inquiry
product
details
1.4
1.3
Process
Process
product
order inquiry
inquiry
product product
inquiry inquiry
inquiry response
response
Customer
3-33
3.11 a. Context Diagram for a course registration system:
Registration request
Course enrollment
reports
Course
Student Registration Instructor
System
Fees notice
Prerequisite notice
Course closed notice
Student acceptance
notice
Level 0 Data Flow Diagram for a course registration system:
accounts receivable file
Instructor
student records file
course enrollment
Registration
class lists file report
details
2.0
1.0 Prepare
Student Register course records file course
fees student enrollment
notice reports
prerequisite
notice
course closed
notice
student
acceptance
notice
3-34
3.11 a. (continued) Level 1 Data Flow Diagram for a registration system:
accounts receivable file
1.1 student record file

Check
fees due paid
registration
details
course file
fees notice
registration
details
1.2
Check
prerequisites
class list file

valid
prerequisite registration
notice details
1.3
Check
class
accepted
availability
registration
closed course details
notice
1.4
Student Register
student student
acceptance
notice
3-35
3.11 b. Document Flowchart for a registration system:
3-36
Registration System
Registrar
Registration N
From Student Request Form
Enter Registration
Request
Check for unpaid Accounts

fees Receivable
Check Course Student

Prerequisites Transcripts
Check course
availability and Class
add student to Enrollment
class
Print Student
Course Enrollment Registration Report,
Report Update Accounts
Receivable, Print Course If fees are owed, registration is
Enrollment Reports 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
Student course(s): course day, time, and
Instructors
Registration room are printed next to the course.
Report Fees and tuition are printed on the
report.
To Student
3.12 a. Adapted from the 1969 CPA Exam

3-37
CHARTING INC.
FLOW CHART FOR SALES AND CASH RECEIPTS
SALES DEPARTMENT
CLERKS CASHIER SUPERVISOR
MAIL
Mail Clerk
CHECKS
OPEN
MAIL CHECKS
REMITTANCE REVIEW
REMITTANCE
ADVICE
ADVICE
PREPARE REMITTANCE
ADVICE IF NEEDED
RETAINED IN
Sales Clerk SALES BOOK
WRITE 3
INVOICE 2
FOR 2
CUSTOMER 1
ORDER SALES INVOICE
1
SALES INVOICE
APPROVE
AND
VALIDATE
SALES
INVOICE
FROM RECAP
CASH SALES
AND
CUSTOMER CASH
1
TO CUSTOMER VALIDATED
SALES INVOICE
Inventory Control Clerk
2
SALES INVOICE
FILE
N
POST
INVENTORY
CONTROL
CARDS
3.12a (Continued)
3-38
ACCOUNTING DEPARTMENT
SUPERVISOR ACCOUNTS RECEIVABLE CLERK
CHECKS
REVIEW FILE
FOR PAST ARRANGE IN REMITTANCE D
DUE CHECKS ALPHABETI- ADVICE
ACCOUNT CAL ORDER
PAYMENTS REMITTANCE
ADVICE
ACCOUNTS
RECEIVABLE POST
LEDGER
FILE
D
CASH POST
RECEIPTS CHECK
JOURNAL TOTAL
CASH
ENDORSE
CHECKS TOTAL CHECKS
CASH AND
CHECKS AND
PREPARE 3 TO
DEPOSIT SLIP
2
BANK
1
SALES
DEPOSIT SLIP
JOURNAL
POST FILE
D
FILE
DAILY SALES D
SUMMARY
RECONCILE
POST
BALANCE CASH
WITH SALES
MONTHLY BANK
INVOICES AND 2 FROM
STATEMENT
PREPARE VALIDATED
2 DAILY SALES DEPOSIT SLIP
SALES INVOICE SUMMARY BANK
FILE CASH
D
FROM
MONTLY BANK
STATEMENT
BANK
3-39
3.12 b.
The flowchart in Fig. 3.12. violates the General Guidelines for Preparing Flowcharts in the
following ways.
1. The text uses the Terminal symbol (the oval) to indicate an external party.
Figure 3.12 uses a large arrow to indicate items coming into the system (mail, cash, and
items received from the bank). It uses a line with an arrow that stops in a small vertical
line, accompanied by To customer (or To Bank), to indicate items exiting the system.
2. The solution has all clerks in one column. Three columns would be better.
3. Additional comments (Prepare remittance advice if needed) are not enclosed in an

annotation box.
4. Each manual processing symbol does not have an input and an output. For example, the
symbols under mail clerk do not have an input.
5. The file symbol (the triangle) does not need the word File in it. The symbol itself
conveys that it is a file.
6. The numbers on documents do not always accompany the documents as they move
between columns. For example, Sales Invoice 1 is missing the one when it moves to the
Cashier column. This is corrected on the solution.
7. Some of the solid lines in the problem are correctly changed to dotted lines in the
solution. For example, under Inventory control clerk the lines from Sales Invoice to Post
to the control cards are correctly changed to dotted lines.
3-40
3.13 Bottom Manufacturing Corporation Charge Sales System

a.
FLOWCHART
SYMBOL INTERNAL CONTORL PROCEDURE
LETTER OR INTERNAL DOCUMENT
Prepare six-part sales order.
File by order number.
Approve customer credit and terms.
Release merchandise to shipping department.
File by sales order number.
File pending receipt of merchandise.
Prepare bill of lading.
Copy of bill of lading to customer.
Ship merchandise to customer.
File by sales order number.
Customer purchase order and sales order.
File pending notice of shipment.
Prepare three-part sales invoice.
Copy of invoice to customer.
Post to (or enter in) sales journal.
Account for numerical sequence.
Post to customer accounts.
File by (payment due) date. (CPA Examination, adapted)
b. Fig. 3.13 violates the General Guidelines for Preparing Flowcharts in the following ways:
1. The text uses the Terminal symbol (the oval) to indicate an external party. Figure 3.13
uses the off page connector symbol.
2. Document numbers should be placed in the top right hand corner of the document
symbol.
3. Sales order 2 is not shown passing through manual symbols labeled g and i so that it can
end up in the file shown at the bottom of the shipping column. The same thing happens
in the other columns.
4. Sales order 4 is filed in the finished goods department, yet the shipping column (third set
of symbols in the column) shows sales order 4. This should be sales order 2, not 4.
5. The line showing information being posted to the accounts received ledger should come
out of symbol g and should be a dotted line. The line to the sales journal (below symbol
o) should also be a dotted line.
6. In the shipping column, when the three Bills of Lading are created, the arrow downward
to symbol i should come from copy 2 of the Bill of Lading, not copy 3. The same applies
to the sales invoice in the Billing Column (arrow from copy 1).
7. Instead of using annotation symbols to tell how documents are filed, use the letter D for
date, N for numerically, and a for alphabetically. When more than one document is being
filed (symbols j, l, and bottom of Billing Column) or the method of filing is unclear
(symbol r, file sales invoice by payment due date) an annotation symbol can be used.
3-41
Additional items to improve efficiency of flowchart

1. Symbols p and q could be combined into one symbol.
3.14
a.
Context
Withholding Form Prepare

Taxes IRS 1040 Form
Employer IRS
Level 0
1.0
Collect Tax IRS
Documents
Withholding Form
Tax IRS Form 1040

Documents
Employer 2.0
Prepare IRS
Form 1040
3-42
3.14 (continued)
b.
Context
Deposit
Payment
Cash
Receipts Bank
Customer
Level 0
2.0
Record
Customer Accounts
Payment Data Payment Receivable
1.0
Record Cash
Payment Receipts
Payment
Customer Bank
Cash
Receipts
sit
po
3.0
De
Prepare
Deposit
3-43
3.14 (continued)
c.
Context
Purchase Order
Order Entry
Customer System
I nvoi ce
Level 0
3-44
1.0
Receive Open Orders
Purchase Order
Order
Customer
Invoice 2.0
Approve Order
Sent Invoice
Copies
4.0
Prepare
Invoice
Approved
Orders
Shipped Orders
3.0
Fill and Ship
Order
3.14 (continued)
d.
Context
Inventory Inventory Request Purchasing

Vendor
Department System
Purchase Order
3-45
Level 0
1.0
Record
Purchase Purchase Order
Inventory Request Request
2.0
Prepare
Purchase Vendor
Inventory Order
Department
Open Purchase
Requests Approved
Vendor List
3-46
3.14 (continued)
e.
Context
Invoice
Vendor Cash
Disbursements
Payment
Level 0
1.0
Open
Invoice Receive
Invoices
Invoice
Vendor
2.0
Approve
Invoice
Payment Open
Purchase
3.0 Orders
Prepare
Payment
3-47
3-48
3.14 (continued)
f.
Context
Bill of Lading
Receiving
Vendor
System
Level 0
Bill of Lading 2.0

1.0
Compare Bill of
Record Bill of
Lading with
Lading
Purchase Order
Vendor
Bill of Lading
Open Purchase
Orders
3-49
3-50
3 .15
3-51
Start
Input Weight
(W), Height (H)
Body Mass Index (BMI) = W/H^2
Weight Status
BMI <
Yes (WS) =
18.5
Underweight
No
WS = Normal No BMI > 25 Yes WS = Overweight
Print W, H,
BMI, WS
End
3-52
3.16
1. K
2. D
3. G
4. H
5. I
6. C
7. A
8. J
9. B
10. E
11. F
3.17 Students are to replicate the flowchart presented in the problem using a documentation
software such as Visio, Microsoft Word, Microsoft Excel, etc.
3.18 Students are to replicate the data flow diagram presented in the problem using a
documentation software such as Visio, Microsoft Word, Microsoft Excel, etc.
SUGGESTED ANSWERS TO THE CASES
3-1 Answers to this case will vary based upon the company the student selects. Make sure
that the student is thorough in addressing all the requirements of the case.
3-53
3.2 Level 0 DFD for Dub 5:
Order
Customer 1.0 Credit file
Credit
Review
Order Rejection
Approved
orders
2.0
Enter
customer
orders
Customer Inventory
3.0
Check Warehouse
Open Orders Inventory &
Prepare
Packing Slip
Packing Slip
Shipping Notice
4.0
Invoice Copy Prepare
Invoice
Accounting
Invoice Invoice
Customer
3-54
3-2 Level 1 DFD for Dub 5:
Credit File
1.1
Check Credit Customer
Approved Order Account
Rejected Order
Customer
1.2
Check Current
Order against Over Credit Limit
Credit Limit Notice
Credit Application
Rejected Order 1.3

Lacking Credit Prepare Credit
Approval Application
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.
3-55

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CHAPTER 3

SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES

SUGGESTED ANSWERS TO DISCUSSION QUESTIONS

3.1 Data Flows: merchandise, payment, cash and register tape

Date Source: customer

Storage: sales file (register tape), cash register

3.3 Similar design concepts include the following:

• Both methods require an initial understanding of the system before actual

SUGGESTED ANSWERS TO THE PROBLEMS

3.1 Assorted Flowcharting Segments:

Trans- File Data

3.1 (continued) Assorted Flowcharting Segments

Data Report Report

3.1 (continued) Assorted Flowcharting Segments

Internal Scheduled External

3.1 (continued) Assorted Flowcharting Segments

Record time card data on the

3.1 (continued) Assorted Flowcharting Segments

Purchase Order To Vendor

Access Price List, create

Update online Revise reservation

3.2 Happy Valley Utility Company

Customer Enter Completed

Customer File Update

3.2 b. Customer payments processing

3.3 Payroll Processing for Dewey Construction Company:

ADJUSTER CLAIMS DEPARTMENT DATA PROCESSING

Adjuster 's Report

1 Adjuster 's Report Check

Record Time Data

Completed Time Completed Time

From Human Payroll Changes

Stat Tax Report

3.7 a. Context Diagram of S&S Accounts Payable

S&S Accounts Payable

Payment & Accounts Payable

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

Vendor Purchasing Receiving

3.7 b. Document Flowchart of S&S Accounts Payable

S&S Accounts Payable

Accounts Payable Controller Owner/Manager

From Purchasing From Receiving From Vendor A B Purchase Order

Purchase Order Receiving Report Vendor Invoice Purchase Order Invoice

A A Record Accounts Review

Receiving Report Invoice

3.8 a. Context Diagram for the Acquisition/Payment System at Oriental Trading

Purchase Invoice Receiving Payment

3.8 a. (continued) Level 0 Data Flow Diagram: Acquisition/Payment System at Oriental

Accounts Payment Authorization

3.8 b. Document Flowchart for the Acquisition/Payment System at Oriental Trading

Oriental Trading Acquisition/Payment System

Purchasing Accounts Payable Accounting Department

Enter Accounts To Vendor

Purchase Order Accounts General

3.9 a. Context Diagram of the Cash Receipts System at S&S:

Cash Receipts Cash

Aged Trial Balance

3.9 b. Document Flowchart of the Cash Receipts System at S&S:

S&S Cash Receipts System

Treasurer Clerk Accounts Receivable

Cash and Checks Cash and Checks Remittance Slip

Cash and Checks

3.10 Context Diagram for a mail order company: