Chapter 3
Chapter 3
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Figures 3-2 and 3-3 will be used to examine the four basic elements of
a DFD in more detail. In Chapters the following chapters, the basic DFD has
been adapted so that it shows internal controls, using the triangle symbol
(highway warning symbol) shown in Figure 3-1. The internal controls are
numbered, and an accompanying table explains the internal control. Users
who do not wish to indicate internal controls simply ignore the triangle
symbol.
A data source and a data destination are entities that send or receive
data that the system uses or produces. An entity can be both a source and a
destination. They are represented by squares, as illustrated by items A
(customer), J (bank), and K (credit manager) in Figure 3-3.
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a process and a data store, such as data flow G in Figure 3-3, because the data
flow is usually obvious. In data flow G, data from the accounts receivable file
is retrieved, updated, and stored back in the file. Other data flows in Figure 3-
3 are B (customer payment), D (remittance data), E (deposit), and I
(receivables data).
If two or more data flows move together, a single line is used. For
example, data flow B (customer payment) consists of a payment and
remittance data. Process 1.0 (process payment) splits them and sends them in
different directions. The remittance data (D) is used to update accounts
receivable records, and the payment (E) is deposited in the bank. If the data
flow separately, two lines are used. For example, Figure 3-4 shows two lines
because customer inquiries (L) do not always accompany a payment (B). If
represented by the same data flow, the separate elements and their different
purposes are obscured, and the DFD is more difficult to interpret. Processes
represent the transformation of data. Figure 3-3 shows that process payment
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(C) splits the customer payment into the remittance data and the check, which
is deposited in the bank. The update receivables process (F) uses remittance
(D) and accounts receivable (H) data to update receivable records and send
receivables data to the credit manager.
A data store is a repository of data. DFDs do not show the physical
storage medium (such as a server or paper) used to store the data. As shown
in Figure 3-3, data stores (H) are represented by horizontal lines, with the
name of the file written inside the lines.
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Ashton exploded his context diagram and created the Level 0 DFD
(called Level 0 because there are zero meaningful decimal points—1.0, 2.0,
etc.) shown in Figure 3-6. Notice that some data inputs and outputs have been
excluded from this DFD. For example, in process.2.0, the data inflows and
outflows that are not related to an external entity or to another process are not
depicted (tax tables and payroll register). These data flows are internal to the
“pay employees” activity and are shown on the next DFD level.
Ashton exploded process 2.0 (pay employees) to create a Level 1 DFD
(it has one meaningful decimal place–2.1, 2.2, etc.). Figure 3-7 provides more
detail about the data processes involved in paying employees, and it includes
the tax rates table and the payroll register data flow omitted from Figure 3-6.
In a similar fashion, each of the Figure 3-6 processes could be exploded, using
a Level 1 DFD, to show a greater level of detail. Some general guidelines for
developing DFDs are:
1. Understand the system.
2. Ignore unimportant aspects of the system.
3. Determine system boundaries.
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3.3. Flowcharts
A flowchart is a pictorial, analytical technique used to describe some aspect
of an information system in a clear, concise, and logical manner. Flowcharts
record how business processes are performed and how documents flow
through the organization. They are also used to analyze how to improve
business processes and document flows. Most flowcharts are drawn using a
software program such as Visio, Word, Excel, or PowerPoint. Flowcharts use
a standard set of symbols to describe pictorially the transaction processing
procedures a company uses and the flow of data through a system.
Flowcharting symbols are divided into four categories, as shown in Figure 3-
8:
1. Input/output symbols show input to or output from a system.
2. Processing symbols show data processing, either electronically or by hand.
3. Storage symbols show where data is stored.
4. Flow and miscellaneous symbols indicate the flow of data, where
flowcharts begin or end, where decisions are made, and how to add
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Types of Flowcharts
Document flowcharts were developed to illustrate the flow of documents and
data among areas of responsibility within an organization. They trace a
document from its cradle to its grave, showing where each document
originates, its distribution, its purpose, its disposition, and everything that
happens as it flows through the system.
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delays. The document flowchart Ashton developed for the manual payroll
process at S&S, as described in Tables 3-1 and 3-2, is shown in Figure 3-9.
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Program Flowcharts
A program flowchart illustrates the sequence of logical operations performed
by a computer in executing a program. The relationship between system and
program flowcharts is shown in Figure 3-11.
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will only describe the functions performed by the selling company and a BPD
for the expenditure cycle only depicts the activities performed by the
purchasing company.
The Business Process Modeling Initiative Notation Working Group
established standards for drawing BPDs. There are many different symbols
that can be used in drawing a BPD. The text uses only a limited set of those
symbols, as shown in Figure 3-12, to produce easy to create and understand
BPDs.
FIGURE 3-12 Business Process Diagram Symbols
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Questions
Choose the best answer for the following statements
1. A DFD is a representation of which of the following?
a. the logical operations performed by a computer program
b. flow of data in an organization
c. decision rules in a computer program
d. computer hardware configuration
4. A DFD consists of the following four basic elements: data sources and
destinations, data flows, transformation processes, and data stores. Each is
represented on a DFD by a different symbol.
a. True
b. False
5. All of the following are guidelines that should be followed in naming DFD
data elements EXCEPT:
a. Process names should include action verbs such as update, edit, prepare,
and record.
b. Make sure the names describe all the data or the entire process.
c. Name only the most important DFD elements.
d. Choose active and descriptive names.
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6. The documentation skills that accountants require vary with their job
function. However, they should at least be able to do which of the following?
a. Read documentation to determine how the system works.
b. Critique and correct documentation that others prepare.
c. Prepare documentation for a newly developed information system.
d. Teach others how to prepare documentation.
8. Which of the following flowcharts illustrates the flow of data among areas
of responsibility in an organization?
a. program flowchart
b. computer configuration chart
c. system flowchart
d. document flowchart
10. How are data sources and destinations represented in a data flow diagram?
a. as a square
b. as a curved arrow
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c. as a circle
d. as two parallel lines
e. none of the above
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4. An invoice is prepared from the sales file and the shipping file, both of
which are stored on a hard drive. Which one of the following diagrams
represents this activity?
a.
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b.
c.
d.
b.
c.
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d.
6. A report is generated from data stored on a hard drive. Which one of the
following diagrams represents this activity?
a.
b.
c.
d.
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a.
b.
c.
d.
b.
c.
d.
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