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5 - AIS Reviewer

Documentation such as process maps and system flowcharts allow accountants to understand business processes and accounting systems. Process maps use shapes like ovals, rectangles, and diamonds to depict the start, steps, and finish of a process. System flowcharts show the overall sequence of manual and computerized processes and inputs/outputs. Data flow diagrams use squares, rectangles, arrows, and open-ended rectangles to represent terminators, processes, data stores, and data flow. Entity relationship diagrams identify database entities, attributes, and relationships between entities using cardinality.

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Aira Jaimee Gonzales
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41 views1 page

5 - AIS Reviewer

Documentation such as process maps and system flowcharts allow accountants to understand business processes and accounting systems. Process maps use shapes like ovals, rectangles, and diamonds to depict the start, steps, and finish of a process. System flowcharts show the overall sequence of manual and computerized processes and inputs/outputs. Data flow diagrams use squares, rectangles, arrows, and open-ended rectangles to represent terminators, processes, data stores, and data flow. Entity relationship diagrams identify database entities, attributes, and relationships between entities using cardinality.

Uploaded by

Aira Jaimee Gonzales
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Week 5: DOCUMENTING PROCESSES AND SYSTEMS

 refers to how many instances of an entity relate to


Documentation each instance of another entity
 allows the accountant to analyze and understand the
procedures and processes of a business process and 1. One to one
the systems that capture and record accounting data  each employee has one personnel file.
Likewise, each personnel file belongs to
Process Maps only one employee
 are pictorial representations of business processes in 2. One to many
which the actual flow and sequence of events in the  one supervisor has many employees. Each
process are presented in diagram form—the start of a employee has only one supervisor
process, the steps within the process, and a finish of 3. Many to many
the process.  each vendor can sell many items, and each
Oval item can be purchased from many vendors
 the start/input and/or finish/output of a process
Rectangle
 a task or activity in the process (one output many
inputs)
Diamond
 a point in the process when a decision must be made
(yes/no)
Arrow
 the direction of flow within the process
Circle
 with a letter or number inside is used as a connector

System Flowchart
 is intended to depict the entire system, including
inputs, manual and computerized processes, and
outputs
 display the overall sequence of processes

Processing and storage


 manual or computerized
Inputs
 can be documents, keying of input, electronic input,
or processes that feed data to other processes.
Outputs
 may be documents, statements, reports, data stored in
files, or data fed into other processes

Document Flowchart
 shows the flow of documents and information among
departments or units within an organization

Data Flow Diagram (DFD)


 is used by systems professionals to show the logical
design of a system
 they use only four symbols and are simple to read
and understand

Square
 terminator (sources and destinations)
Rectangle with Rounded Corners
 process
Open-ended Rectangle
 data store or storage of data
Arrow
 the direction of flow of data

Exploding
 means that each individual process is shown in
progressively more detail in a subsequent diagram

Entity Relationship Diagrams (ER)


 are pictorial representations of the logical structure
of databases
 identifies the entities, the attributes of entities, and
the relationship between entities

Cardinality
 depicts the relationships between entities in ER
diagrams

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