Systems Development and Documentation Techniques

Accounting Information Systems

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.

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.

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

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

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

3.1 (continued) Assorted Flowcharting Segments

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.

Terminal

e. using a terminal to </inst>query your customer sales database

Terminal

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

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

Terminal

3.1 (continued) Assorted Flowcharting Segments

h. use a terminal to </inst>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

Terminal

i. make an airline reservation online from your home computer

Customer Airline

Computer

3.2 a. <para>Prepare a system flowchart of the process described.</para</problem>

Terminal

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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

Data Processing /

Payroll Supervisor /

Employees /

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

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

Employee / Activities Performed
Claims Department /
From Claimant
Data Processing Department /
Adjustor /
Claims Department /
Accounting /

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

Employee / Activities Performed
Retail Store / Weekly & rush orders Quarterly
Shipping Clerk /
Warehouse Inventory Control Clerk /
Purchasing Department /
Warehouse Receiving Clerk /
Accounts Payable / From vendor

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Accounting Information Systems

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

3.5 a. (continued.)

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

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

3.6

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

3.6 a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable

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Accounting Information Systems

3.6

3.7

a. Develop a context diagram and a level 0 DFD for the cash receipts system at S&S.</para</listitem>

3.7 a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:

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

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Accounting Information Systems

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

Employee / Activities Performed
Treasurer / From customer
Clerk /
Accounts Receivable / Weekly
Management: Scott & Susan /
Credit and Collections /

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Accounting Information Systems

3.8 <para>Draw a context diagram and at least two levels of DFDs for the preceding operations.</para</problem>

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

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

3.9

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

Level 0 Data Flow Diagram for a course registration system:

3.9 a. (continued) Level 1 Data Flow Diagram for a registration system:

3.9 b. Prepare a flowchart to document this process.

Student Registration system
3.10

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

Context

Level 0

3.10 (continued)

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

Level 0

3.10 (continued)

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

Context

Level 0

3.10 (continued)

d. An inventory request is received by the purchasing department. The purchasing department prepares and sends a purchase order to the appropriate vendor.

Context

Level 0

3.10 (continued)

e. A vendor invoice is received, reviewed, and compared against the appropriate purchase order, then paid and filed.</para</listitem>

Context

Level 0

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

Level 0

3 .11 <para>Prepare a program flowchart to help Melanie program this process.</para</problem>

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