CH03 11e

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com
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
Formatted: Font: 12 pt
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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.
Transactions
Old
Master
File
File
Update
New
Master
File
b.
Transactions
File
Update
Data
base
c.
OCR Source
Documents
Conversion of
Documents to
Tape by OCR
Source
Data
d.
OCR Source
Documents
Update
Data base
Data
base
3-3
3.1 (continued)
Assorted Flowcharting Segments
e.
Data
File
Report
Report
Generation
f.
Source
Documents
Store data on disk
Data File
Key Data
g.
Invoices
Sort
Invoices
File
h.
3-4
Terminal
Online
Processing
System
Data
base
Source
Data
3.1 (continued)
i.
Internal
Hard
Drive
Scheduled
Automatic
Backup
External
Hard
Drive
j.
Display
Query
Customer
Sales Data
Enter Query
3-5
Database
3.1 (continued)
k.
3-6
Payroll
Transaction
File
Time Card
Record time card data on the

payroll transaction file and
match to wage data
maintained on the payroll
master file
Enter Time
Card Data
Payroll
Master File
3.1 (continued)
l.
3-7
Purchase Order
(electronic)
To Vendor
Access Price List, create

electronic purchase order
& print a paper backup
copy
Price
Data
Purchase Order
(paper)
m.
Update online
airline reservation
from home
computer
Revise reservation
data on web-based
airline reservation
system
3-8
Reservation
File
3.2
Happy Valley Utility Company
a.
Billing operations
Customer
Master
File
Meter Form
Preparation
Meter Forms
Sort By
Cust #
Enter
Current
Reading
Completed
Meter Forms
Mark-Sense
Document
Reader
Customer
Meter
Data
Customer
Meter
Data
Customer
Master
File
File Update
and
Billing
Error List
& Summary
Report
Customer
Bills
Mail to
Customers
3-9
3.2
b.
Customer payments processing

Checks
Remittance
Stubs
Correct
Stubs
OCR
Document
Reader
Compare
&
Separate
Checks
To
Cashier
Incorrect
Stubs
List of
Other
Receipts
Type
Correct
Stubs
Type
Correct
Stubs
Corrected
Stubs
Corrected
Stubs
Report of
Past-Due
Accounts
Payments
Posting
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
Payroll
Master
File
Work in
Process
Master
File
Payroll
Processing
System
Earnings
Statement
Payroll
Register
Paycheck
3-11
Error
Transactions
and Summary
3.4
Document Flowchart: Insurance Claims Processing

ADJUSTER
CLAIMS DEPARTMENT
DATA PROCESSING
Notice of Loss
START
From
Claimant
1
Proof of
Loss Form
Prepare
proof of
loss, claim
recored
From
Claimant
2
3
4
1
Proof of
Loss Form
Notice of Loss
Notice of Loss
Claim Record
3
Claim Record
4
Prepare
Separate
Report
Assist
Claimant
with Form
2
Proof of
Loss
N
Adjuster's Report
To
Claimant
Adjuster's Report
1
Proof of
Loss
Proof of
Loss
Authorize
Claim
Payment
2
Proof of
Loss
Prepare
Check &
Disbursement
list
Disbursement
List
4
To Accounting
1
Adjuster's Report
Proof of
Loss
To
Claimant
Check
A
To
Claimant
3-12
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.
3-13
3.6
a.
Context Diagram for the payroll processing system at No-Wear Products

3-14
Employee
Time Card Data
Operating
Documents
Payroll
Processing
System
Employee
Paychecks
Internal
Reports
Management
Human
Resources
Department
Personnel Data
Withholding
Reports
Governmental
Agencies
3-15
3.6
a. (continued.)
Level 0 Data Flow Diagram for the payroll processing system at No-Wear Products.
Operating
Departments
Time
Card
Data
Human Resources
Department
Personnel
Changes
1.0
Process
Employee
Timecards
2.0
Update
Payroll File
Payroll File
4.0
Generate
Payroll
Reports
3.0
Generate
Paycheck
Internal
Reports
Employee
Withholding
Reports
Pay
check
Management
3-16
Governmental
Agencies
3.6
b.
Document Flowchart for the payroll processing system at No-Wear Products

No-Wear Products-Payroll
Employees in Functional
Department
Payroll
Time Card
Record Time Data
Record
Time
Completed Time
Card
Enter Time Data
Process Payroll
Changes
Completed Time
Card
Enter Payroll
Changes
Payroll File
From Human
Resource Dept
Payroll Changes
Process Payroll,
Prepare Checks
and Reports
Paycheck
Employee
Management
Report
Management
Federal Tax
Report
Stat Tax Report
3-17
Goverrnment
3-18
3.7
a.
Context Diagram of S&S Accounts Payable

Purchasing
Receiving
Purchase Order
Receiving Report
S&S Accounts Payable

Invoice
Vendor
Accounts Payable
Report
Payment &
Remittance Advice
3-19
Management
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
Purchase Orders &
Receiving Reports
Receiving Report
Purchase Orders
Accounts
Payable
Vendor Invoices
Receiving
Reports
Cash
Disbursements
Journal
3.0
Make Payment
Accounts Payable
Report
4.0
Prepare
Management
Reports
Payment &
Remittance Advice
Paid
Invoices
Management
3-20
Vendor
3.7
b.
Document Flowchart of S&S Accounts Payable
S&S Accounts Payable
Accounts Payable
Controller
From Purchasing
From Receiving
From Vendor
Purchase Order
Receiving Report
Vendor Invoice
Purchase Order
Owner/Manager
Purchase Order
Receiving Report
Invoice
Receiving Report
Check 2
Invoice
A
Record
Accounts
Payable
Check 1
Accounts
Payable
Ledger
Review
and Sign
Checks
Prepare
Vendor
Checks
Vendor Invoice
Match Purchase
Order,
Receiving
Report,
Invoice
Check 1
Prepare
Monthly
Accounts
Payable
Cash
Disburseme
nts Journal
A
Accounts Payable
Report
To Vendor
Purchase Order
Receiving Report
C
Purchase Order
Invoice
Receiving Report
Check 1
Invoice
Purchase Order
Purchase Order
Check 1
Receiving Report
Receiving Report
Invoice
Check 2
Invoice
Accounts Payable
Report
Check
B
A
A
Review
Accounts
Payable
Report
3-21
3.8
a.
Company:
Context Diagram for the Acquisition/Payment System at Oriental Trading
Purchase Requisition
Purchase Order
Vendor
Vendor Acknowledgement
Inventory
System
Acquisition/
Payment
System
Receiving Payment
Purchase Invoice
Vendor Payment
3-22
3.8
a. (continued) Level 0 Data Flow Diagram: Acquisition/Payment System at Oriental

Trading:
3-23
Inventory
File
Vendor
File
1.0
Prepare
Purchase
Order &
Notification
Purchase Order
Purchase Requisition
Vendor
Vendor
Acknowledgement
Inventory
System
P.O. Notification
Vendor
Invoice
Receiving Report
2.0
Update
Accounts
Payable
Accounts
Payable
Master
File
Check
Payment Authorization
3.0
Pay Vendor
General
Ledger
3-24
3.8
b.
Company:
Document Flowchart for the Acquisition/Payment System at Oriental Trading
Oriental Trading Acquisition/Payment System
Purchasing
Accounts Payable
From Inventory
Purchase
Requisition
Accounting Department
Inventory
File
Prepare Purchase
Order
From Receiving
Department
From Vendor
Purchase Order
Notification
Receiving Report
Invoice
Enter Purchase
Requisition
Payment
Authorization
Enter payment
Authorization
Vendor
File
Purchase Order
Match Purchase
Order, Receiving
Report, and
Invoice. Prepare
Payment
Authorization
Prepare Check,
Update Accounts
Payable and
General Ledger
Payment
Authorization
B
To Vendor
Check
From Vendor
Purchase Order
Vendor
Acknowledgment
Receiving Report
Invoice
Enter Vendor
Acknowledgment
Prepare Purchase
Order Notification
Purchase Order
Notification
Enter Accounts
Payable Data for
Update
To Vendor
Update Accounts
Payable Master
File
Accounts
Payable Master
File
3-25
General
Ledger Master
File
3.9
a.
Context Diagram of the Cash Receipts System at S&S:
Bank
Deposit
Payment at
Sale
Cash Receipts
System
Customers
Remitances
on Account
Cash
Receipts
Report
Management
Aged Trial Balance

Credit and
Collections
3-26
3.9
a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:
Customers
Remittance
File
Payments at
Sale
Remittances
on
Account
1.0
Process
Payments
Remittance
Slips
2.0
Update
Customer
Accounts
Endorsed
Checks &
Cash, Deposit
Slip
Bank
Accounts
Receivable
Ledger
3.0
Prepare
Reports
Aged Trial
Balance
Cash
Receipts
Report
Management
Credit and
Collections
3-27
3.9
b.
Document Flowchart of the Cash Receipts System at S&S:
S&S Cash Receipts System

Treasurer
Clerk
Accounts Receivable
From Customer
Cash and Checks
Cash and Checks
Remittance Slip
Remittance Slip
Deposit Slip
Update
Accounts
Receivable
Ledger/File
To Bank
Accounts
Receivable
Ledger/File
Endorse
Checks and
Prepare
Deposit Slip for
Cash & Checks
Remittance Slips
Generate
Weekly
Reports
Cash and Checks
D
Deposit Slip
Cash Receipts
Report
Aged Trial Balance
A
To Management
To Credit &
Collections
3-28
3.10
Context Diagram for a mail order company:
Shipping Notice
Cancellation Response
Mail Order
System
Customer
Invoice
Coupon Order
Phone Order
Cancellation
Payment
Customer
Order Inquiry
Response
Order Inquiry
Product Inquiry
Response
Payment Inquiry
Response
Product Inquiry
Payment
Inquiry
3-29
3.10.
Level 0 Data Flow Diagram for a mail order company:
phone order
coupon order
order inquiry
1.0
Process
Order
Transaction
Customer
cancellation response
product inquiry
response
Customer
order inquiry
response
order
cancellation
product inquiry
valid order
invoice
Order File
product
details
Customer
shipping
notice
valid
order
customer
details
2.0
Process
Shipment
Product File
product
details
billed
order
Customer
File
Accounts
Receivable
File
payment
inquiry
Customer
billed
order
payment
3.0
Process
Payment
Transaction
payment
inquiry
response
3-30
3.10. Level 1 Data Flow Diagram for a mail order company:

Customer
order
cancellation
1.1
Process
Order
valid order
cancelled
order
order
1.2
Process
order
cancellation
cancellation
response
Order File
Customer
order
details
Product File
order inquiry
product
details
1.4
Process
product
inquiry
1.3
Process
order inquiry
product
inquiry
response
product
inquiry
inquiry
response
Customer
3-31
3.11
a.
Context Diagram for a course registration system:
Registration request
Course enrollment
reports
Course
Registration
System
Student
Instructor
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
Registration
details
Student
fees
notice
class lists file
1.0
Register
student
course records file
prerequisite
notice
course closed
notice
student
acceptance
notice
3-32
course enrollment
report
2.0
Prepare
course
enrollment
reports
3.11
a. (continued)
Level 1 Data Flow Diagram for a registration system:
accounts receivable file
1.1
Check
fees due
student record file

paid
registration
details
course file
fees notice
registration
details
1.2
Check
prerequisites
prerequisite
notice
class list file
valid
registration
details
1.3
Check
class
availability
closed course
notice
Student
student
acceptance
notice
3-33
accepted
registration
details
1.4
Register
student
3.11
b.
Document Flowchart for a registration system:
3-34
Registration System
Registrar
From Student
Registration
Request Form
Enter Registration
Request
Check for unpaid

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

3-35
3.12a (Continued)
3-36
3-37
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.
3-38
3.13
a.
Bottom Manufacturing Corporation Charge Sales System

FLOWCHART
SYMBOL
LETTER
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.
m.
n.
o.
p.
q.
r.
b.
INTERNAL CONTORL PROCEDURE

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)
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.
3-39
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
Withholding Form
1.0
Collect Tax
Documents
IRS
IRS Form 1040
Tax
Documents
Employer
2.0
Prepare IRS
Form 1040
3-40
3.14 (continued)
b.
Context
Deposit
Payment
Cash
Receipts
Customer
Bank
Level 0
Payment Data
2.0
Record
Customer
Payment
Accounts
Receivable
1.0
Record Cash
Receipts
Payment
Payment
Customer
Bank
3-41
De
3.0
Prepare
Deposit
po
si t
Cash
Receipts
3.14 (continued)
c.
Context
Purchase Order
Order Entry
System
Customer
Invoice
Level 0
3-42
Purchase Order
1.0
Receive
Order
Open Orders
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
Department
Inventory Request
Purchasing
System
Vendor
Purchase Order
3-43
Level 0
Inventory Request
Inventory
Department
1.0
Record
Purchase
Request
Purchase Order
2.0
Prepare
Purchase
Order
Open Purchase
Requests
3-44
Vendor
Approved
Vendor List
3.14 (continued)
e.
Context
Invoice
Vendor
Cash
Disbursements
Payment
Level 0
Invoice
1.0
Receive
Invoice
Open
Invoices
Vendor
2.0
Approve
Invoice
Payment
Open
Purchase
Orders
3.0
Prepare
Payment
3-45
3-46
3.14 (continued)
f.
Context
Bill of Lading
Receiving
System
Vendor
Level 0
Bill of Lading
2.0
Compare Bill of
Lading with
Purchase Order
1.0
Record Bill of
Lading
Vendor
Bill of Lading
Open Purchase
Orders
3-47
3-48
3 .15
3-49
Start
Input Weight
(W), Height (H)
Body Mass Index (BMI) = W/H^2
BMI <
18.5
Yes
Weight Status
(WS) =
Underweight
No
WS = Normal
No
BMI > 25
Yes
WS = Overweight
Print W, H,
BMI, WS
End
3-50
3.16
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
K
D
G
H
I
C
A
J
B
E
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.
Formatted: Bullets and Numbering
3-51
3-2Level 0 DFD for Dub 5:

Order
1.0
Credit
Review
Customer
Credit file
Order Rejection
Approved
orders
2.0
Enter
customer
orders
Customer
Inventory
Open Orders
3.0
Check
Inventory &
Prepare
Packing Slip
Warehouse
Packing Slip
Shipping Notice
4.0
Prepare
Invoice
Invoice Copy
Accounting
Invoice
Invoice
Customer
3-52
3-2 Level 1 DFD for Dub 5:
Credit File
1.1
Check Credit
Customer
Account
Approved Order
Rejected Order
Customer
1.2
Check Current
Order against
Credit Limit
Over Credit Limit

Notice
Credit Application
Rejected Order
Lacking Credit
Approval
1.3
Prepare Credit
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.
3-53

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To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.

Data Flows: merchandise, payment, cash and register tape

Similar design concepts include the following:

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

SUGGESTED ANSWERS TO THE PROBLEMS

Assorted Flowcharting Segments:

Ch. 3: Systems Development and Documentation Techniques

Assorted Flowcharting Segments

Store data on disk

Accounting Information Systems

Assorted Flowcharting Segments

Ch. 3: Systems Development and Documentation Techniques

Assorted Flowcharting Segments

Accounting Information Systems

Record time card data on the

Assorted Flowcharting Segments

Ch. 3: Systems Development and Documentation Techniques

Access Price List, create

Accounting Information Systems

Happy Valley Utility Company

Ch. 3: Systems Development and Documentation Techniques

Customer payments processing

Accounting Information Systems

Payroll Processing for Dewey Construction Company:

Document Flowchart: Insurance Claims Processing

Ch. 3: Systems Development and Documentation Techniques

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

Accounting Information Systems

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

Document Flowchart for the payroll processing system at No-Wear Products

Record Time Data

Enter Time Data

Stat Tax Report

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

Context Diagram of S&S Accounts Payable

S&S Accounts Payable

Ch. 3: Systems Development and Documentation Techniques

Level 0 Data Flow Diagram of S&S Accounts Payable

Accounting Information Systems

Document Flowchart of S&S Accounts Payable

S&S Accounts Payable

Ch. 3: Systems Development and Documentation Techniques

Context Diagram for the Acquisition/Payment System at Oriental Trading

Accounting Information Systems

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

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

Document Flowchart for the Acquisition/Payment System at Oriental Trading

Oriental Trading Acquisition/Payment System

Ch. 3: Systems Development and Documentation Techniques

Context Diagram of the Cash Receipts System at S&S:

Aged Trial Balance

Accounting Information Systems

Ch. 3: Systems Development and Documentation Techniques

Document Flowchart of the Cash Receipts System at S&S:

S&S Cash Receipts System

Cash and Checks

Cash and Checks

Aged Trial Balance

Accounting Information Systems