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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.

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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.

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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

Old Master File
Old
Master
File

Update File

Trans- actions
Trans-
actions
New Master File
New
Master
File

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

Trans- actions
Trans-
actions
Data base
Data
base

Update File

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

Data File
Data
File

Generate Report

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Report
Report

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Ch. 3: Systems Development and Documentation Techniques

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3.1 (continued) Assorted Flowcharting Segments

Accounting Information Systems

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.

View Data Entered Terminal Source Data Enter Data
View
Data
Entered
Terminal
Source Data
Enter Data
Data- base
Data-
base

Update

Database

Source Data Enter Data Data- base Update Database e. using a terminal to query your customer

e. using a terminal to query your customer sales database

Display D Query Terminal Enter Query
Display
D
Query
Terminal
Enter Query
Customer Sales D t b
Customer
Sales
D
t
b

Query

Customer

Sales Data

Query Customer Sales D t b Query Customer Sales Data f. a scheduled automatic backup of

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

Data- base
Data-
base
External Hard Drive
External
Hard
Drive

Scheduled

Automatic

Backup

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Ch. 3: Systems Development and Documentation Techniques

3.1 (continued) Assorted Flowcharting Segments

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

Payroll Trans- action File
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
Payroll
Master
File
View timecard data entered Terminal Enter Timecard timecard data
View
timecard data
entered
Terminal
Enter
Timecard
timecard data
Master File View timecard data entered Terminal Enter Timecard timecard data 3-6 © 2015 Pearson Education,

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3.1 (continued) Assorted Flowcharting Segments

Accounting Information Systems

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

Purchase Order (electronic)
Purchase Order
(electronic)

Access price list, create electronic purchase order, & print paper backup

copy

Purchase Order (paper) A
Purchase Order
(paper)
A
To Vendor to
To Vendor
to
paper backup copy Purchase Order (paper) A To Vendor to View Price List Terminal Request Price
View Price List Terminal Request Price List
View
Price List
Terminal
Request Price
List
Sales Data- base
Sales
Data-
base
Price List Terminal Request Price List Sales Data- base i. make an airline reservation online from

i. make an airline reservation online from your home computer

Customer

Airline

View Reservation Data Computer Reservation request
View
Reservation
Data
Computer
Reservation
request
Reser- vation File
Reser-
vation
File

Make an

airline

reservation

Update

Reservation file

request Reser- vation File Make an airline reservation Update Reservation file 3-7 © 2015 Pearson Education,
request Reser- vation File Make an airline reservation Update Reservation file 3-7 © 2015 Pearson Education,

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Ch. 3: Systems Development and Documentation Techniques

3.2 a.

Prepare a system flowchart of the process described.

View job- time ticket form Terminal
View job-
time ticket
form Terminal

Terminal

Remote location job- time ticket
Remote
location job-
time ticket
form Terminal Terminal Remote location job- time ticket Express-mailed weekly to headquarters Enter job-time
form Terminal Terminal Remote location job- time ticket Express-mailed weekly to headquarters Enter job-time
form Terminal Terminal Remote location job- time ticket Express-mailed weekly to headquarters Enter job-time

Express-mailed

weekly to

headquarters

Enter job-time ticket data
Enter job-time
ticket data
weekly to headquarters Enter job-time ticket data Weekly: Update payroll, work in process, & payroll

Weekly: Update payroll, work in process, & payroll transaction databases, disburse funds, print reports

Payroll database
Payroll
database
Payroll summary report
Payroll
summary
report
print reports Payroll database Payroll summary report Disburse Funds Employee Payments Government Payments
print reports Payroll database Payroll summary report Disburse Funds Employee Payments Government Payments
Disburse Funds Employee Payments Government Payments 401K company Payments
Disburse
Funds
Employee
Payments
Government
Payments
401K company
Payments
Work in process database
Work in
process
database
Scan job time tickets
Scan job time
tickets
View payroll data
View
payroll
data
Payroll transaction file
Payroll
transaction
file
Employee query
Employee
query

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Accounting Information Systems

3.2

b.

Prepare a business process diagram for the process described.

Employee Activities Performed Job Sites Weekly Remote locations Express mail Enter job- Enter job- paper
Employee
Activities Performed
Job Sites
Weekly
Remote locations
Express mail
Enter job-
Enter job-
paper job-
time tickets
time tickets
time tickets
daily
Data
Processing
Create
Disburse funds
and send
Process job-
to employees,
summary
time tickets
Update payroll
database, work in
process database,
payroll
transaction file
government,
payroll
401K company
report
Payroll
Supervisor
Review
summary
payroll
report
Employees
Access payroll
data using
Internet

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Accounting Information Systems

3.3 a.

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

ADJUSTER From START claimant 1 2 Proof of From Loss Form 3 Proof of Claimant
ADJUSTER
From
START
claimant
1
2
Proof of
From
Loss Form
3
Proof of
Claimant
Loss
4
1
2
Proof of
Loss
Proof of
3
Loss
4
Assist
Prepare
claimant
Separate
with form
Report
To Claimant
Adjuster’s
Report
1
1
2
2
Proof of
Proof of
Loss
Loss
Proof of
Proof of
3
Loss
Loss
4
1
Proof of
Loss
To
N
claimant
A

CLAIMS DEPARTMENT

DATA PROCESSING

Notice of Loss Prepare proof of loss form, claim record Notice of Loss Notice of
Notice of Loss
Prepare proof
of loss form,
claim record
Notice of Loss
Notice of Loss
Claim Record
Claim Record
2 Proof of N Loss Adjuster’s Report Prepare 2 Check & Disburse- Authorize Proof of
2
Proof of
N
Loss
Adjuster’s
Report
Prepare
2
Check &
Disburse-
Authorize
Proof of
Disburse-
ment List
Claim
Loss
ment List
Payment
Accounting
Adjuster’s
Check
Report
To
Claimant
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Ch. 3: Systems Development and Documentation Techniques

3.3 b.

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

Employee Activities Performed Claims Department From Claimant Receive notice of loss Prepare proof of loss
Employee
Activities Performed
Claims
Department
From Claimant
Receive
notice of
loss
Prepare proof of
loss form,
send to claimant
Initiate
record of
claim
Data
Prepare
Receive
Prepare
Processing
Receive notice
of loss &
record of claim
&
authorized
cash
Department
disburse
proof-of-
disburse-
payment
loss
ments list
check
Adjustor
Help claimant
complete proof-
of-loss, agree on
loss amount
Prepare
adjuster
report
Claims
Department
Receive proof-
Authorize
of-loss, adjustor
payment to
report
claimant

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Accounting Information Systems

Accounting

Review cash

disbursement

list

Systems Accounting Review cash disbursement list 3.4 Prepare a BPD that documents Beccan’s business

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

Employee Activities Performed Retail Store Weekly & rush orders Quarterly Review Receive inventory, goods
Employee
Activities Performed
Retail Store
Weekly & rush orders
Quarterly
Review
Receive
inventory,
goods
place order
Count inventory
and reconcile to
corporate database
Shipping
Clerk
Fill orders,
authorize delivery,
ship goods
Warehouse
Inventory
Control Clerk
System generates
purchase
requisition
Adjust & approve
purchase
requisition
Maintain & update
perpetual inventory
system
Purchasing
Department
Finalize & approve
system generated PO
Send PO to
vendor
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Ch. 3: Systems Development and Documentation Techniques

Warehouse

Receive goods, complete receiving report: date and quantity

 

Receiving

Receive system

Receiving Receive system

Clerk

prepared

receiving report

 

Accounts

Accounts From vendor  
Accounts From vendor  

From vendor

 

Payable

     

Receive

 

Reconcile P.O.,

Disburse funds to vendors
Disburse
funds to
vendors
 

Get receiving report & PO

 
  Get receiving report & PO   vendor receiving

vendor

  Get receiving report & PO   vendor receiving

receiving

invoice

report, invoice

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3.5

a. 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

Employee

Management

Governmental

Agencies

Operating

Documents

Time Card Data Employee Paychecks Payroll Processing Internal System Reports Personnel Data
Time Card Data
Employee
Paychecks
Payroll
Processing
Internal
System
Reports
Personnel Data

Withholding

Reports

Human

Resources

Department

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Ch. 3: Systems Development and Documentation Techniques

3.5 a. (continued.)

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

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Accounting Information Systems

Operating

Departments

Human Resources

Department

Time

Card

Data 1.0 Process Employee Timecards
Data
1.0
Process
Employee
Timecards
Personnel Changes 2.0 Update Payroll File
Personnel
Changes
2.0
Update
Payroll File

Payroll File

3.0 Generate Paycheck Pay check
3.0
Generate
Paycheck
Pay
check
4.0 Generate Payroll Reports
4.0
Generate
Payroll
Reports

Withholding

Internal

Reports

Reports

Employee

Management

Governmental

Agencies

3.5 b.

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

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Ch. 3: Systems Development and Documentation Techniques

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3.6

Accounting Information Systems

a. Prepare a context diagram and a level 0 DFD to document accounts payable processing at S&S.

Purchasing

Receiving

Purchase Order Receiving Report S&S Accounts Payable Invoice Accounts Payable Payment & Report Remittance
Purchase Order
Receiving Report
S&S Accounts Payable
Invoice
Accounts Payable
Payment &
Report
Remittance Advice

Vendor

Management

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Ch. 3: Systems Development and Documentation Techniques

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Accounting Information Systems

3.6 a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable Vendor Purchasing Receiving
3.6 a. (continued.)
Level 0 Data Flow Diagram of S&S Accounts Payable
Vendor
Purchasing
Receiving
Invoice
Purchase Order
1.0
2.0
Record Payable
Receiving Report
Collect & Store
Purchase Orders &
Receiving Reports
Purchase Orders
Accounts
Vendor Invoices
Receiving
Payable
Reports
Cash
Disbursements
3.0
Journal
Make Payment
Accounts Payable
Report
4.0
Prepare
Payment &
Management
Remittance Advice
Reports
Paid
Management
Vendor
Invoices

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Ch. 3: Systems Development and Documentation Techniques

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3.6

3.7

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

Bank

Deposit
Deposit

Customers

Payment at Sale Cash Receipts System Remitances on Account
Payment at
Sale
Cash Receipts
System
Remitances
on Account

Management

Cash
Cash

Receipts

Report

Remitances on Account Management Cash Receipts Report Credit and Collections Aged Trial Balance 3-23 © 2015

Credit and

Collections

Aged Trial Balance

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Ch. 3: Systems Development and Documentation Techniques

3.7 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
Payments at
Sale
Remittances
on
Account
1.0
Process
Payments
at Sale Remittances on Account 1.0 Process Payments Remittance Slips 2.0 Update Customer Accounts 3.0
Remittance Slips 2.0 Update Customer Accounts 3.0 Accounts Prepare Receivable Reports Ledger
Remittance
Slips
2.0
Update
Customer
Accounts
3.0
Accounts
Prepare
Receivable
Reports
Ledger
3.0 Accounts Prepare Receivable Reports Ledger Cash Receipts Report Management Endorsed Checks & Slip

Cash

Receipts

Report

Management

Endorsed Checks & Slip
Endorsed
Checks &
Slip

Cash, Deposit

Bank

Endorsed Checks & Slip Cash, Deposit Bank Aged Trial Balance Credit and Collections 3-24 © 2015

Aged Trial

Balance

Credit and

Collections

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3.7 b.

Accounting Information Systems

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

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3.7

c.

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

Employee Activities Performed Treasurer From customer Receive cash and remittance advices, Endorse checks, and
Employee
Activities Performed
Treasurer
From customer
Receive cash and remittance
advices, Endorse checks, and
Prepare deposit slip
Clerk
Deposit
cash in
bank
Accounts
Weekly
Receivable
Receive
remittance advice,
Update accounts
receivable
Generate cash receipt
report & aged trial
balance using A/R ledger
Management:
Scott &
Review cash
Susan
receipts report
Credit and
Collections
Review aged
trail balance

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3.8

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

Invoice

Coupon Order

Shipping Notice
Shipping Notice
preceding operations. Invoice Coupon Order Shipping Notice Phone Order Cancellation Payment Mail Order System
Phone Order Cancellation Payment Mail Order System Order Inquiry Product Inquiry
Phone Order
Cancellation
Payment
Mail Order
System
Order Inquiry
Product Inquiry

Payment

Inquiry

Customer

Customer

Cancellation Response

Payment Inquiry Customer Customer Cancellation Response Order Inquiry Response Product Inquiry Response Payment
Payment Inquiry Customer Customer Cancellation Response Order Inquiry Response Product Inquiry Response Payment

Order Inquiry

Response
Response
Product Inquiry Response
Product Inquiry
Response

Payment Inquiry

Response

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Ch. 3: Systems Development and Documentation Techniques

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

phone order

coupon order

order inquiry

Customer

cancellation response product inquiry response Customer 1.0 Process Order order inquiry Transaction response
cancellation response
product inquiry
response
Customer
1.0
Process
Order
order inquiry
Transaction
response

order

cancellation

product inquiry

customer

details

product

details

Product File

valid order

Order File

valid

order

invoice

2.0

Process

Shipment

shipping

notice

product

details

Customer

File

Accounts

Receivable

File

billed

order

billed

order

payment

inquiry

3.0

Process

Payment

Transaction

payment

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Customer

Customer

payment

inquiry

response

Accounting Information Systems

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

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Ch. 3: Systems Development and Documentation Techniques

Customer order cancellation 1.2 Process cancellation order response cancellation
Customer
order
cancellation
1.2
Process
cancellation
order
response
cancellation
1.1 cancelled Process valid order order Order order Order File Customer order details Product File
1.1
cancelled
Process
valid order
order
Order
order
Order File
Customer
order
details
Product File
order inquiry
product
details
1.4
1.3
Process
Process
product
order inquiry
inquiry
product
inquiry
inquiry
response
Customer

product

inquiry

response

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3.9

Accounting Information Systems

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

Registration request Course Registration System
Registration request
Course
Registration
System

Student

Registration request Course Registration System Student Course enrollment reports Instructor Fees notice

Course enrollment

reports

Instructor

Fees notice Prerequisite notice Course closed notice Student acceptance notice
Fees notice
Prerequisite notice
Course closed notice
Student acceptance
notice

Level 0 Data Flow Diagram for a course registration system:

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Ch. 3: Systems Development and Documentation Techniques

Ch. 3: Systems Development and Documentation Techniques accounts receivable file Instructor course enrollment report

accounts receivable file

Instructor course enrollment report
Instructor
course enrollment
report

student records file

class lists file

Registration

details

1.0 Student Register fees student notice prerequisite notice course closed notice student
1.0
Student
Register
fees
student
notice
prerequisite
notice
course closed
notice
student
2.0 Prepare course enrollment reports
2.0
Prepare
course
enrollment
reports

course records file

acceptance

notice

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3.9 a. (continued)

Accounting Information Systems

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
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
details
closed course
notice
1.4
Student
Register
student
student
acceptance
notice

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Ch. 3: Systems Development and Documentation Techniques

3.9 b.

Prepare a flowchart to document this process.

Student

Registration system

Check for Accounts unpaid fees Receivable Registration Request Check Student Course transcripts Prerequisites
Check for
Accounts
unpaid fees
Receivable
Registration
Request
Check
Student
Course
transcripts
Prerequisites
Check course
availability &
add student to
class
Class
Enrollment
Calculate fees and
tuition, update accounts
receivable, send student
registration report
accounts receivable, send student registration report If fees are owed, registration is cancelled and the
If fees are owed, registration is cancelled and the registration report becomes a bill for

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.

the course(s), then course day, time, and room are printed next to the course. Fees and
the course(s), then course day, time, and room are printed next to the course. Fees and
the course(s), then course day, time, and room are printed next to the course. Fees and
the course(s), then course day, time, and room are printed next to the course. Fees and
the course(s), then course day, time, and room are printed next to the course. Fees and
to the course. Fees and tuition are printed on the report. Send course enrollment reports Course

Send course

enrollment

reports

Course Enrollment Report Instructors
Course
Enrollment
Report
Instructors

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Accounting Information Systems

3.10

a.

Context

Employer

Level 0

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

Withholding Form
Withholding Form
Prepare IRS 1040 Form Taxes
Prepare
IRS 1040 Form
Taxes

IRS

1.0 Collect Tax IRS Documents IRS Payment and Tax Form 1040 Documents 2.0 Prepare IRS
1.0
Collect Tax
IRS
Documents
IRS Payment and
Tax
Form 1040
Documents
2.0
Prepare IRS
Form 1040

Withholding Form

Employer

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Ch. 3: Systems Development and Documentation Techniques

3.10 (continued)

b. A customer pays an invoice with a check. Accounts receivable is updated to reflect
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
Deposit
Payment
Cash
Bank
Receipts
Customer
Level 0 2.0 Record Accounts Customer Receivable Payment Payment Data 1.0 Record Cash Payment Receipts
Level 0
2.0
Record
Accounts
Customer
Receivable
Payment
Payment Data
1.0
Record Cash
Payment
Receipts
Payment
Customer
Bank
Cash
Receipts
3.0
Prepare
Deposit
D
e p o s i t

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3.10 (continued)

Accounting Information Systems

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

Context Purchase Order Order Entry In v o ic e Merchandise Customer System
Context
Purchase Order
Order Entry
In v o ic e
Merchandise
Customer
System

Level 0

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Ch. 3: Systems Development and Documentation Techniques 1.0 Receive Open Orders Purchase Order Order Customer
Ch. 3: Systems Development and Documentation Techniques
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

3.10 (continued)

d. An inventory request is received by the purchasing department. The purchasing department prepares and
d.
An inventory request is received by the purchasing department. The purchasing
department prepares and sends a purchase order to the appropriate vendor.
Context
Inventory Request
Inventory
Purchasing
Vendor
Department
System
Purchase Order

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Accounting Information Systems

Level 0 1.0 Inventory Record Purchase Purchase Order Inventory Request Request 2.0 Prepare Purchase Vendor
Level 0
1.0 Inventory
Record
Purchase
Purchase Order
Inventory Request
Request
2.0
Prepare
Purchase
Vendor
Inventory
Order
Department
Open Purchase
Requests
Approved
Vendor List

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Ch. 3: Systems Development and Documentation Techniques

3.10 (continued)

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

Context Invoice Vendor Cash Disbursements Payment
Context
Invoice
Vendor
Cash
Disbursements
Payment
Level 0 1.0 Open Receive Invoice Invoices Invoice Vendor 2.0 Approve Invoice Payment Payment approval
Level 0
1.0
Open
Receive
Invoice
Invoices
Invoice
Vendor
2.0
Approve
Invoice
Payment
Payment approval
Open
Purchase
3.0
Orders
Prepare
Payment

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Accounting Information Systems

Ch. 3: Systems Development and Documentation Techniques

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

Bill of Lading Receiving Vendor System
Bill of Lading
Receiving
Vendor
System
Level 0 Bill of Lading 2.0 1.0 Compare Bill of Record Bill of Lading with
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

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Accounting Information Systems

Ch. 3: Systems Development and Documentation Techniques

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

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Accounting Information Systems

Start Input Weight (W), Height (H)
Start
Input Weight
(W), Height (H)

Body Mass Index (BMI) = W/H^2

BMI < 18.5 No No BMI > 25 Yes
BMI <
18.5
No
No
BMI > 25
Yes

Weight Status

(WS) =

Underweight

Yes

BMI > 25 Yes Weight Status (WS) = Underweight Yes WS = Normal WS = Overweight

WS = Normal

WS = Overweight

Print W, H, BMI, WS End
Print W, H,
BMI, WS
End

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Ch. 3: Systems Development and Documentation Techniques

3.12

 

DFD’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

FLOWCHARTS

G

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

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.

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Accounting Information Systems

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:

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Ch. 3: Systems Development and Documentation Techniques Order 1.0 Credit file Customer Credit Review Order
Ch. 3: Systems Development and Documentation Techniques
Order
1.0 Credit file
Customer
Credit
Review
Order Rejection
Approved
orders
2.0
Enter
customer
orders
Customer
Inventory
3.0
Check
Warehouse
Inventory &
Open Orders
Prepare
Packing Slip
Packing Slip
Shipping Notice
4.0
Invoice Copy
Prepare
Invoice
Accounting
Invoice
Invoice
Customer

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Accounting Information Systems

3-1 Level 1 DFD for Dub 5: Customer Order Credit File 1.1 Check Credit Customer
3-1 Level 1 DFD for Dub 5:
Customer Order
Credit File
1.1
Check Credit
Customer
Account
Approved Order
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.

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Case 3-1 Dub 5 Business Processing Diagram

Employee Activities Performed Order Notify Processing customer of Clerk From Customer Enter Sufficient No
Employee
Activities Performed
Order
Notify
Processing
customer of
Clerk
From Customer
Enter
Sufficient
No
insufficient
Customer not
Customer
Inventory
Receive
approved for
inventory
No
Order;
Customer
credit: OR
Update
Yes
Order
order exceeds
Customer
credit limit
File Invoice
File
Prepare Packing Slip
Credit Debt
Yes
No
Customer
Approved
Send customer credit
application, notify
order shipped when
credit approved
for Credit?
Yes
Notify customer: order
shipped when payment
received
Warehouse
Ship goods to
customer
Billing
Prepare customer invoices;
send copies to customer, order
processing, accounting
Place notice in file:
customer invoice
sent

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Accounting Information Systems

Accounting

Update Accounts

Receivable

Accounting Information Systems Accounting Update Accounts Receivable 3-51 © 2015 Pearson Education, Inc.
Accounting Information Systems Accounting Update Accounts Receivable 3-51 © 2015 Pearson Education, Inc.

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