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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• Example of a data flow
diagram of the customer
payment process from Accounts
Figure 3-3 in your Receivable
textbook.
Deposit
Bank
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• Data sources and
destinations are marked
in red. Accounts
• Can you tell which are Receivable
sources and which are
destinations?
Deposit
Bank
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• Data flows
– Appear as arrows
– Represent the flow of data between sources and
destinations, processes, and data stores
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DATA FLOW DIAGRAMS
• Data flows are shown in red.
• Does it appear that a data
flow can be two-way? Accounts
• If so, how is it handled? Receivable
Deposit
Bank
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DATA FLOW DIAGRAMS
• Data flows should always be
labeled.
• The exception is a data flow Accounts
moving into or out of a data Receivable
store.
• What symbol is the data store?
Deposit
Bank
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DATA FLOW DIAGRAMS
Update
General
Receiv-
Ledger
ables
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• Processes
– Appear as circles
– Represent the transformation of data
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DATA FLOW DIAGRAMS
• The transformation processes are
shown in red.
• Every process must have at least
Accounts
one data inflow and at least one
Receivable
data outflow. Why?
• What do you notice about how the
processes are labeled?
Deposit
Bank
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DATA FLOW DIAGRAMS
• Data stores
– Appear as two horizontal lines
– Represent a temporary or permanent repository of
data
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DATA FLOW DIAGRAMS
• The data store is shown in red.
• Notice that the inflows and
outflows to the data store are Accounts
not labeled. Receivable
Deposit
Bank
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DATA FLOW DIAGRAMS
• Data dictionary:
– Data flows and data stores are typically
collections of data elements.
– EXAMPLE: A data flow labeled student
information might contain elements such as
student name, date of birth, ID number,
address, phone number, and major.
– The data dictionary contains a description of
all data elements, data stores, and data flows
in a system.
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
Govt.
Depart- Agencies
ments
Bank
Human
Resources
Bank
Human
Resources
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DATA FLOW DIAGRAMS
Govt.
Depart- Agencies
ments
Bank
Human
Resources
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DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
change check
Payroll Employ- Bank
form
File ees
Payroll
disburse-
3.0 5.0
ment data
This diagram Prepare Employee/ Update
Reports Payroll File Gen.
shows the Ledger
next level of Payroll tax
Payroll disb. voucher
detail for the
report
context 4.0 General
Pay Ledger
diagram in Tax report
Manage- Taxes
Figure 3-5. ment
& payment
Govt.
Agencies
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DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
change check
Payroll Employ- Bank
form
File ees
Payroll
disburse-
3.0 5.0
ment data
What Prepare Employee/ Update
Reports Payroll File Gen.
information Ledger
comes into Payroll tax
Payroll disb. voucher
these
report
processes 4.0 General
Pay Ledger
and from Tax report
Manage- Taxes
where? ment
& payment
Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 36 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
change check
Payroll Employ- Bank
form
File ees
Payroll
Disburse-
3.0 5.0
ment data
What Prepare Employee/ Update
Reports Payroll File Gen.
information is Ledger
produced by Payroll tax
Payroll disb. voucher
these
report
processes, 4.0 General
Pay Ledger
and where Tax report
Manage- Taxes
does it go? ment
& payment
Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 37 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
Change check
Payroll Employ- Bank
form
file ees
Payroll
Disburse-
3.0 5.0
ment data
How do the Prepare Employee/ Update
reports Payroll file Gen.
sources and Ledger
destinations Payroll tax
Payroll disb. voucher
differ from
report
the context 4.0 General
Pay Ledger
diagram? Tax report
Manage- taxes
& payment
ment Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 38 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Employee Update 2.0 Payroll
Empl. Pay
Change check
Payroll Employ- Bank
form
file ees
Payroll
Disburse-
3.0 ment data 5.0
Notice that Prepare Employee/
Update
reports Payroll file
each process Gen.
Ledger
in the DFD is Payroll tax
Payroll disb. voucher
numbered
report
sequentially. 4.0 General
Ledger
Pay
Tax report
Manage- taxes
& payment
ment Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 39 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Pay Payroll
Empl.
change check
form
Payroll Employ- Bank
File ees
Suppose we Payroll
exploded Process 3.0
Disburse-
ment data 5.0
2.0 (Pay Prepare Employee/ Update
Employees) in the Reports Payroll File Gen.
next level. The Ledger
Payroll tax
sub-processes disb. voucher
Payroll
would be report
General
numbered 2.1, 2.2, 4.0
Pay Ledger
2.3, etc. Tax report
Manage- Taxes
& payment
ment Govt.
Agencies
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
We will not do the entire DFD, however, you could finish this
table by reading the remainder of the narrative in Table 3-1 in
your textbook. The portion of the table completed so far allows
us to draw the segment of the DFD that is highlighted on the
following slide.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 56 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
change check
Payroll Employ- Bank
form
File ees
Payroll
disburse-
3.0 5.0
ment data
Prepare Employee/ Update
Reports Payroll File Gen.
Ledger
Payroll tax
Payroll disb. voucher
report
4.0 General
Pay Ledger
Taxes Tax report
Manage- & payment
ment Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 57 of 136
DATA FLOW DIAGRAMS
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 58 of 136
DATA FLOW DIAGRAMS
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FLOWCHARTS
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FLOWCHARTS
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FLOWCHARTS
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FLOWCHARTS
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FLOWCHARTS
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FLOWCHARTS
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FLOWCHARTS
Input/Output Processing
Symbols Symbols
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DOCUMENT FLOWCHARTS
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 90 of 136
This is part of the
document flowchart
from Figure 3-9 in
your textbook.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 91 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
• Let’s step through some guidelines for
preparing flowcharts:
– As with DFDs, you can’t effectively prepare a
flowchart if you don’t understand the system,
so:
• Interview users, developers, auditors, and
management
• Administer questionnaires
• Read through narratives
• Walk through systems transactions
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 92 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Identify:
• Entities to be flowcharted, e.g., departments,
functions, external parties (the parties who “do”
things in the story)
• Documents or information flows
• Processes
– As you read through a narrative, you may
want to mark the preceding items with
different shapes (e.g., drawing a rectangle
around entities, circling documents, etc.).
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Use separate columns for the activity of
each entity.
• Example: If there are three different
departments or functions that “do” things in
the narrative, there would be three columns
on the flowchart.
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What are the entities
in this flowchart?
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Flowchart the normal course of operations,
and identify exceptions with annotations.
– As much as possible, the flow should go from
top to bottom and left to right.
– Use standard flowcharting symbols, and draw
with a template or computer.
– Clearly label all symbols. Use annotations if
necessary to provide adequate explanation.
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Give the flowchart a clear beginning and
ending.
• Show where each document originated and its final
disposition.
– One approach you can use is to read through
the narrative and for each step define:
• What was (were) the input(s)
• What process was carried out
• What was (were) the output(s)
– Note on the next slide that the flow sequence
is input—process—output.
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Identifies where input is coming from
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Inputs
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Process
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Output to
storage
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Input for
next
process
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Process
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Output
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Every manual process should have at least
one input and at least one output.
– Show all data entered into or retrieved from a
computer file as passing through a process
first.
– Do not show process symbols for:
• Forwarding a document to another entity
• Filing a document
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Forwarding
a document
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Filing
a document
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Do not connect two documents except
when forwarding to another column.
• When a document is forwarded, show it in
both locations.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 108 of 136
Show forwarded
document in both
locations
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GUIDELINES FOR PREPARING
FLOWCHARTS
– When using multiple copies of a
document, place document numbers in
the upper, right-hand corner.
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What happens to the
document numbers
as the documents
move to other
locations?
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Show on-page connectors and label
them clearly to avoid excess flow lines.
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© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 113 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Use off-page connectors if the flow goes
to another page.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 114 of 136
Are there other off-
page connectors on
this flowchart?
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GUIDELINES FOR PREPARING
FLOWCHARTS
– If a flowchart takes more than one page, label
the pages as 1 of 5, 2 of 5, 3 of 5, etc.
– Show documents or reports first in the column
where they are created.
– Start with a rough draft; then redesign to
avoid clutter and crossed lines.
– Verify the accuracy of your flowchart by
reviewing it with users, etc.
– Place the flowchart name, the date, and the
preparer’s name on each page of the final
copy.
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SYSTEM FLOWCHARTS
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SYSTEM FLOWCHARTS
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SYSTEM FLOWCHARTS
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SYSTEM FLOWCHARTS
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PROGRAM FLOWCHARTS
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• The program flowchart from
Figure 3-11 in your textbook
is shown on the right.
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• Note that the program flowchart
details the logic of processes
performed by the computer.
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• This flowchart becomes the
programmer’s blueprint for writing
the actual computer program.
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FLOWCHARTS VS. DFDs
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FLOWCHARTS VS. DFDs
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Here’s a DFD
Students
that goes
with the
story.
Enrollment
Forms
1.0
Update Student
Student Records
Records
Enrollment
Forms
2.0
Prepare Bursar
Enrollment
Class Lists
Forms
Class
Lists
Faculty
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 129 of 136
Registrar’s Office
Enrollment
Forms
Update Sorted
1.0 A Enrollment
Student
Update Student Forms
Records
Student Records
Records
Enrollment Sorted
Forms Prepare
Enrollment Class
Forms Lists
2.0
Prepare Bursar Here’s a
Enrollment
Class Lists
Forms flowchart Sorted
Class
that goes Lists
Enrollment
Class
Forms
Lists with the
story
Faculty
Faculty Bursar
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FLOWCHARTS VS. DFDs
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 131 of 136
Here’s the
Original
revised DFD.
DFD
Students Students How has it
changed?
Enrollment Enrollment
Forms Data
1.0 1.0
Update Student Update Student
Student Records Student Records
Records Records
Enrollment Enrollment
Forms Data
2.0 2.0
Prepare Bursar Prepare Bursar
Enrollment Enrollment
Class Lists Class Lists
Forms Data
Class Class
Lists Lists
Faculty Faculty
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 132 of 136
Registrar’s Office Registrar’s Office
Enrollment Sort
Student Students Enrollment
Forms Forms
s Data
Sorted Prepare
Enrollment Class Bursar
Prepare
Forms Lists Student Class
Records Lists
Sorted
Class
Lists
Enrollment Here’s the revised Class
Forms
flowchart. How has it Lists
changed?
Faculty Bursar
Faculty
Original
Flowchart
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FLOWCHARTS VS. DFDs
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 134 of 136
QUIZ QUESTION
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SUMMARY