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CH 3 - Presentation

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27 views28 pages

CH 3 - Presentation

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osama99murad99
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Accounting Information Systems - Chapter 3

Systems Documentation Techniques

• Data Flow Diagrams


• Flowcharts
• Business Process Diagrams
Introduction to Systems Documentation

• What is Documentation?
- Explains the who, what, when, where, why, and how of data entry,
processing, storage, output, and system controls.

• Importance of Documentation
- Helps understand, evaluate, and design systems for improved decision-
making and internal controls.
Documentation Tools and Their Purpose

• Data Flow Diagrams (DFDs): Graphically represent data sources, data flows,
transformation processes, data storage, and data destinations.

• Flowcharts: Show the step-by-step process and document flow.

• Business Process Diagrams (BPDs): Graphical descriptions of the business


processes used by a company
Data Flow Diagrams (DFDs) Overview

• Definition: A graphical description of the data flow within an organization.

• Key Elements:
- Data Sources/Destinations: entities that send or receive data that the
system uses or produces.
- Data Flows: the movement of data among processes, stores, sources,
and destinations.
- Processes: represent the transformation of data.
- Data Stores: Horizontal lines indicating data repositories.
Data Flow Diagrams (DFDs) Overview
Data Flow Diagrams (DFDs) Overview

Basic Data Flow


Diagram Elements
Data Flow Diagrams (DFDs) Overview

Data Flow Diagram of


Customer Payment
Process
Data Flow Diagram Levels

• Context Diagram (Level 0): highest-level DFD; a summary-level view of a


system, showing the data processing system, its input(s) and output(s), and
their sources and destinations.

• Level 1 DFD: Detailed breakdown of each major process.


Data Flow Diagrams (DFDs) : Context Diagram

Context
Diagram for
S&S Payroll
Processing
Data Flow Diagrams (DFDs) : Level 0 DFD

Level 0 DFD for


S&S Payroll
Processing
Data Flow Diagrams (DFDs) : Level 0 DFD

Level 1 DFD for


Process 2.0 in
S&S Payroll
Processing
Flowcharts

• 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.

• Types of Flowcharts:
• - Document Flowcharts: Track document flow through an organization.
• - System Flowcharts: Show data flow within systems.
• - Program Flowcharts: Outline logic within specific programs.
Types of Flowcharts

• Types of Flowcharts:
- Document Flowcharts: Track document flow through an organization.
- System Flowcharts: depicts the relationships among system input,
processing, storage, and output.
- Program Flowcharts: illustrates the sequence of logical operations
performed by a computer in executing a program.
Flowchart Symbols

• Input/Output Symbols: Represent data input or output.

• Processing Symbols: Indicate manual or automated processing.

• Storage Symbols: Show where data is stored.

• Flow and Miscellaneous Symbols: indicate the flow of data, where


flowcharts begin or end, where decisions are made, and how to add
explanatory notes to flowcharts.
Common Flowcharting
Symbols
Document Flowcharts and Internal Control Flowcharts

• Document Flowcharts: Map out the journey of documents within an


organization.

• Internal Control Flowcharts: Help assess internal control effectiveness by


highlighting weaknesses or inefficiencies.
System and Program Flowcharts

• System Flowcharts: depicts relationships among input, processing, storage,


and output in an information system.

• Program Flowcharts: illustrates the sequence of logical operations


performed by a computer in executing a program.

• A program flowchart describes the specific logic used to perform a process


shown on a system flowchart.
System Flowchart
of Sales Processing
at S&S
Relationship
Between System
and Program
Flowcharts
Business Process Diagrams (BPDs)

• Definition: Visual tools for representing steps in business processes.

• Application: Used for evaluating business processes like revenue and


expenditure cycles.
• Symbol Conventions: Small set of standardized symbols for ease of
interpretation.
Business Process Diagrams (BPDs)

• For example, there are many activities in the revenue cycle. Among them
are receiving an order, checking customer credit, verifying inventory
availability, and confirming customer order acceptance.

• A BPD for the revenue cycle 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.
Business
Process
Diagram
Symbols
Business Process Diagram of Payroll Processing at S&S
Guidelines for Creating Documentation

• DFD Guidelines:
- Start with a context diagram.
- Identify data flows and group related processes.
- Use sequential numbering for clarity.

• Flowchart Guidelines:
- Organize data flows top-to-bottom and left-to-right.
- Use clear labels and arrowheads.
- Avoid line crisscrossing by using connectors.
Benefits of System Documentation in AIS

• Enhanced Understanding: Aids in communication across departments.

• Internal Controls: Highlights areas for stronger controls.

• Improved Training: Facilitates onboarding for new users.


Conclusion and Summary

• Recap: Documentation is vital for understanding, evaluating, and


controlling AIS.

• DFDs provide an overview of data movement, showing how information


flows between system processes and storage.

• Flowcharts capture the detailed sequence of steps and decision points in


specific operations, making them suitable for illustrating procedures like
payment processing.

• BPDs represent entire business workflows, focusing on roles and


responsibilities, which makes them ideal for visualizing inter-departmental
processes.

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