Intro to Documentation

8/20/2019 Intro to Documentation

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Systems Developmentand Documentation

Techniques

UAA – ACCT 316 – Fall 2003

Accountin !n"o#mationSystems

D#$ F#ed %a#&ee

C h a

p t

e r 6



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Documentation Techniques

Data Flow Diagrams

Document Flowcharts

System Flowcharts

Program Flowcharts

Used by62.! o" #TPro"essionals

Used by$%.6! o" #TPro"essionals



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Data Flow Diagrams

Document Flowcharts

System Flowcharts

Program Flowcharts

&ore than$2! use bothDFDs and"lowcharts.



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Typical #n"ormation System

Computer'based(

)as a number o" terminals connectedto it *ia telecommunications lin+s(

#s used by do,ens o" people withinand outside the organi,ation(



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Typical #n"ormation System

)as hundreds o" programs thatper"orm "unctions "or *irtually e*erydepartment in the organi,ation.

Processes thousands o" transactions

and hundreds o" requests "ormanagement in"ormation.



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For such a system . . .

-e need pictures/

pictures/rather than anarrati*e description

to seesee// and analy,eall the inputs andoutputs.

Source

Document

ComputeBatchTotal

Source

DocumentConvertto Mag.

Tape

TransData

Edit &Sort

SortedData

UpdateFiles

Batch

Total

MasterFiles(Sub

edgers!

Source

DocumentSummar"

o# data

Computer-Based BatchProcessing of Transactions

To $e%t Slide



Accounting Department

nitiate

'urchase

'repare

'urchasee).

eorder *hen)uantit" reaches

speci#ied level

nv.

ecords

'urchase

e)uisition

+,

'- File

C

Match'ost and

File

nv.

ecords

'urchase

e)uisition

,,

'/

'-

File

$

0old until '/ is

received

To 'urchasing

+

Purchasing Department

'repare'/ &

approve

'urchase

/rder

+,

Sup.File

1

2

3

'urchase

e)uisition

To Supplier Sup.File

1

To 1cct 'a"

+

To eceiving

Receiving Department

'repare'/ &

approve

'urchase

/rder

2

Sup.File

1

To eceiving

File untilarrival o#

goods



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. . . are tools used in analy,ing0

designing0 and documentingsystem and subsystemrelationships . . .



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They are largely graphical innature(

1re essential to both internal andeternal auditors( and

1re indispensable in thede*elopment o" in"ormationsystems.




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1uditors




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Systems De*elopment




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&anagement




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3ther Users




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4ou5



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Classi"ication . . .

Documentation is classi"ied

according to the le*el o" theaccounting system to which itrelates.



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Typical System Documentation

System narrati*e descriptions

loc+ diagrams

Document "lowcharts

Data "low diagrams



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3*erall System Documentation

System Flowcharts

Program Flowcharts( and

Decision Flowcharts



Narrative descriptions are the most generalo*er*iew andcorrespondinglyshow the "ewestdetails.

System flowcharts

pro*ide less o" ano*er*iew0 but

include the mostdetail in this class o"

documentation.

n Terms of

!evel ofDetail



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7arrati*e Descriptions

1 written step'by'step

eplanation o" systemcomponents and interactions.

The highest and broadest "orm

o" documentation at the o*erallsystem le*el.



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loc+ Diagrams

loc+ diagrams pro*ide a graphico*er*iew o" a system.

Commonly used to pro*ide ano*er*iew o" an accounting system

in terms o" its ma8or componentsand subsystems



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loc+ Diagrams

They help people understand asystem without getting boggeddown in details.

Two types9

)ori,ontal loc+ Diagram( and

)ierarchical loc+ Diagram



e)uest #or4oods and

Services

'urchasee)uisition 'urchasing

'urchase/rder

eceiving

eceiving

eport

Disb.

1pproval

5oucher Cash Disb.

6

Purchasing Cycle

Process Document



(e)uest #or

4oods and

Services

'urchase

(e)uisition 'urchasing

'urchase

/rder

(eceiving

(eceiving

(eport

Disb.

1pproval

5oucher Cash

Disb.

6

Purchasing Cycle

nventor"

Mgmt.

nventor"

StatusCost

1ccounting

Cost

eport

'roduction

'roduction

Schedule

7arehouseTime

8eeping

Production Cycle

Cash

(eceipts

Sales

/rder

Sales

/rder

'rocessing

Shipping

1ccounts

(eceivable

&nvoices

6

:e*enue Cycle

Customer

5endors and

Emplo"ees

Ban9

Customer

Customer

"ori#ontal Bloc$ Diagram



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)ierarchical loc+ Diagrams

Show the analysis o" a systeminto successi*e le*els o"component subsystems.

Connecting lines represent

interle*el associations ;parent'child relationships<.



C r e d i t

S c r e e n i n g

S h i p p i n g

S a l e s o r

S a l e s O r d e r

P r o c e s s i n g

C u s t o m e r

B i l l i n g

C a s h

R e c e i p t s

A c c o u n t s

R e c e i v a b l e

R e v e n u e

C y c l e

"ierarchical Bloc$ Diagram ofThe Revenue Cycle



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Data Flow Diagrams

ridge the gap between

Broad documentationtypes . . .

System 7arrati*es

loc+ DiagramsDocument Flowcharts

Narrow documentationtypes . . .

System Flow

Charts



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Data Flow Diagrams

Pro*ide . . .

&ore detailed representation o" anaccounting system than bloc+diagrams

Fewer technical details than system"lowcharts.




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Symbols For Data FlowDiagrams

Figure 6'= ;p. =><



Symbol 7ame ?planation

Data

sources and

destinations

The people andorgani,ations that

send data to and

recei*e data "rom thesystem.

Data %low Diagram Sym&ols

Data Flows

The "low o" the data

into or out o" a

process isrepresented by

cur*ed or straight

lines with arrows.



Symbol 7ame ?planation

Trans"ormation

Process

The process thattrans"orms data

"rom inputs to

outputs. 1lso +nownas bubbles./

Data %low Diagram Sym&ols

Data StoresThe storage o" datais represented by

two hori,ontal lines.



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Data Flow Diagrams

The DFD should consist solely o"DFD symbols(

?ach symbol in the DFD0 includingeach pointed "lowline0 should be

labeled(



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Data %low Diagrams

1ll names must be meaning"ul to theend'user.

1ll symbols must ha*e an indi*idualname.

Diagrams are always named at the topor bottom.

The name should identi"y the le*eland the system it represents.



Figure 6'2asic Data Flow

Diagram ?lements




Diagram ?lements

'(amples) Customer*'mployees* Ban$* etc+

1@1 ?ntity0/ or terminator./7amed with descripti*e nouns or

noun clauses.

A,A 'ntity*. or terminator+.Named with descriptive nouns

or noun clauses+




Diagram ?lements

'(amples) Process Payment*/pdate Receiva&les* etc+

Named with action ver& or ver&clause+ The name must descri&e

what action or transformation isoccurring+




Diagram ?lements

'(amples)Accounts

Receiva&le*0eneral !edger*

etc+

Named with a noun clause that

descri&es the contents of thedata store+ Should not include

the word data+.




Diagram ?lements

'(amples) Time Cards1'mployee Data* etc+

1@1 ?ntity0/ or terminator./

7amed with descripti*e nouns ornoun clauses.

Named with a noun clause that

descri&es the data carrier andhow it is implemented+



Figure 6'AData Flow Diagramo" Customer

Payment process




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D%Ds 2 Some Do3s

and Don3ts

%irst 2 the Do3s



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D%Ds 2 Some Do3sand Don3ts

1ll data "lows

must begin at aprocess0 end ata process0 or

both.



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Data storescannotcommunicate

with entities



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?ntities cannotcommunicatewith other

entities.

% 3



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Data stores

cannotcommunicatewith other

data stores.

D%D D 3



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Processes cancommunicatewith other

processes.

D%D D 3



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1ll processesmust ha*e anincoming andoutgoing data"low.

D%D D 3



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1ll entitiesmust beintroduced at

the contetle*el.

D%D S D 3



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3nly entitiesand data storesymbols may

be duplicated.

D%D S D 3



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D%Ds 2 Some Do3s and Don3ts

Do not crossdata "lows.

D%D S D 3



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Do not usedouble'endedarrow to

represent data"lows.

D%D S D 3



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Do not use

di*ergingarrow torepresent

data "lows

D%D S D 3



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Data stores do

not appear onthe conte(tlevel diagram+




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Data %low Diagrams

Some "elpful"ints



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D%Ds Some "elpful "ints

Place entities on the outer edgeo" the paper.

Place the processes toward thecenter

Place data stores around theprocesses.



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D%Ds Some "elpful "ints

&ay need to mo*e location o"entities and data stores "rom

le*el to le*el.

Duplicate entities and data

stores as needed to ma+e drawingeasier.




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Data %low Diagramsare Constructed in!evels



Figure 6'Contet Diagram "or

SBS Payroll Processing



Figure 6'6DFD "or SBSPayroll

Processing

Figure 6'%



Figure 6 %DFD "or Process

2. in SBS PayrollProcessing



!et3s pause hereand do some

data flowdiagrams+ %irst

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1shton Fleming has wor+ed"uriously "or the past month tryingto completely document the ma8orbusiness in"ormation "lows at SBS.

Upon completing his personalinter*iews with cash receiptscler+s0 1shton as+s you to de*elop

a comprehensi*e DFD "or the cashreceipts system. 1shtonsnarrati*e o" the system "ollows9

C t t i l d h



Customer payments include cashrecei*ed at the time o" purchaseand account payments recei*ed inthe mail. 1t days end0 the

treasurer endorses all chec+s andprepares a deposit slip "or thechec+s and the cash. 1 cler+ then

deposits the chec+s0 cash0 anddeposit slip at the local ban+ eachday.



-hen chec+s are recei*ed aspayment "or accounts due0 aremittance slip is included with the

payment. The remittance slips areused to update the accountsrecei*able "ile at the end o" the

day. The remittance slips arestored in a "ile drawer by date.



?*ery wee+0 a cash receipts report

and an aged trial balance aregenerated "rom the data in theaccounts recei*able ledger. The

cash receipts report is sent toScott and Susan. 1 copy o" the

aged trial balance by customeraccount is sent to the Credit andCollections Department.



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:equired

De*elop a contet diagram and aDFD "or the cash receipts system

at SBS.



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Contet Ee*el Diagram

Shows the boundary o" the system(

Shows the name o" the system(Shows net data "lows to and "romthe system( and

#denti"ys all entities.



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Contet Ee*el Diagram

3n the contet le*el0 the system isrepresented by a single process

symbol with the number .

The name o" the system is used "or

the process.



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3@ . . . Eets #denti"y . . .

Data sources and destinations;terminators<(

Trans"ormation processes(

Data stores( and

Data "lows

C t t i l d h



Customer payments include cashrecei*ed at the time o" purchaseas well as accounts paymentsrecei*ed in the mail. 1t the end o"

the day0 all chec+s are endorsed bythe treasurer and a deposit slip isprepared "or the chec+s and the

cash. The chec+s0 cash0 anddeposit slip are then depositeddaily at the local ban+ by a cler+.



-hen chec+s are recei*ed aspayment "or accounts due0 aremittance slip is included with the







cash receipts report is sent toScott and Susan. 1 copy o" the

aged trial balance by customeraccount is sent to the Credit andCollections Department.

Context Diagram of the Cash



CustomersCustomers

Bank Bank

ManagementManagement

Credit and

Collection

Credit and

Collection

Cash

Receipts

System

Cash

Receipts

System

Payments at

Sale

Remittances

on Account

Deposit

Cash Receipts

Report

Aged

Trial Balance

g

Receipts System at S&S



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3@ . . . Eets #denti"y . . .

Data sources and destinations;terminators<(

Trans"ormation processes(

Data stores( and

Data "lows

Customer payments include cash



Customer payments include cashrecei*ed at the time o" purchase

as well as accounts paymentsrecei*ed in the mail. 1t the end o"



Customer payments include cash



Customer payments include cashrecei*ed at the time o" purchase

as well as accounts paymentsrecei*ed in the mail. 1t the end o"



Process

Chec+s



-hen chec+s are recei*ed as

payment "or accounts due0 aremittance slip is included with the



U d



-hen chec+s are recei*ed as

payment "or accounts due0 aremittance slip is included with the



Update1ccounts

:ecei*able





cash receipts report is sent toScott and Susan. 1 copy o" theaged trial balance by customeraccount is sent to the Credit andCollections Department.





cash receipts report is sent toScott and Susan. 1 copy o" theaged trial balance by customeraccount is sent to the Credit andCollections Department.

Prepare

:eports



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-hat are the Processes

=. Process chec+s ;=.<

2. Update Customer 1ccounts ;2.<A. Prepare :eports ;A.<





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1s the internal auditor "or 7o'

-ear Products o" )ibbing0 &70 youha*e been as+ed by your super*isor todocument the companys current payroll

processing system. ased on yourdocumentation0 7o'-ear hopes tode*elop a plan "or re*ising the current

#S to eliminate unnecessary delays inpaychec+ processing.



4our best eplanation o" the

system came "rom an inter*iew withthe head payroll cler+.

The payroll processing system at7o'-ear Products is "airly simple.Time data are recorded in each

department using time cards andcloc+s.



#t is annoying0 howe*er0 when people

"orget to punch out at night and weha*e to record their time in"ormationby hand. 1t the end o" the period0 our

payroll cler+s enter the time card datainto a payroll "ile "or processing. 3urcler+s are pretty good G though #*e

had to ma+e my share o" correctionswhen they mess up the data entry.

e"ore the payroll "ile is processed



p y p"or the current period0 human

resources sends us data on personnelchanges0 such as increases in pay ratesand new employees. 3ur cler+s enter

this in"ormation into the payroll "ile soit is a*ailable "or processing. Usually0when mista+es get bac+ to us0 its

because human resources is recordingthe wrong pay rate or an employee hasle"t and the department "orgets to

remo*e the record

The data are then processed and



The data are then processed andindi*idual employee paychec+s are

generated. Se*eral important reportsare also generated "or management Gthough # dont +now eactly what they

do with them. #n addition0 thego*ernment requires regular "ederaland state withholding reports "or ta

purposes. Currently0 the systemgenerates these reports automatically0which is nice.

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:equired

a. Prepare a contet diagram "or thecurrent payroll processing system at

7o'-ear Products.

b. De*elop a DFD to document thepayroll processing system at no'-ear Products.

Context Diagram for the Payroll Processing System at No Wear Products



Context Diagram for the Payroll Processing System at No-Wear Products

Operating

Departments

Human

Resouces

Department

Employees

o!ernmental

"gencies

#anagementPayroll

Processing

Sytem

$ime Card Data

Personnel Data

Employee

Paychec%s

&nternal

Reports

Withholding

Reports

Data 'lo( Diagram for the Payroll Processing System at No-Wear Products



Payroll ChangesTime Card Data

Payroll Data

Paycheck Data

Payroll File

Departments

Personnel

Employees#anagement

o!ernmental

"gencies

Process

Employee

$imecards

)*+,

.padate

Payroll

'ile

)/+,

enerate

Paychec%

)0+,

enerate

Payroll

Reports

)1+,

$ime Card Data

Personnel Changes

Paychec%Withholding

Reports&nternal

Reports



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6p+ 787:

The local community college requiresh h d l



that each student complete a registrationrequest "orm and mail or deli*er it to theregistrars o""ice. 1 cler+ enters therequest into the system. First0 the systemchec+s accounts recei*able subsystem to

ensure that no "ees are owed "rom thepre*ious quarter. 7et0 "or each course0the system chec+s the student transcript

to ensure that he or she has completed thecourse prerequisites. Then the systemchec+s class position a*ailability and addsthe students SS7 to the class list.



The report bac+ to the student shows theresult o" registration processing9 #" thestudent owes "ees0 a bill is sent and the

registration is re8ected. #" prerequisites"or a course are not "ul"illed0 the student isnoti"ied and that course is not registered.#" the class is "ull0 the student request isannotated with course closed./



#" a student is accepted into a class0 thenthe day0 time0 and room are printed net tothe course number. Student "ees and totaltuition are computed and printed on the"orm. Student "ee in"ormation isinter"aced to the accounts recei*ablesubsystem. Course enrollment reports are

prepared "or the instructors.

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:equired

Prepare a contet diagram and atleast two le*els o" logical DFDs "or

this operation.



Context Diagram for a Course Registration System

Student &nstructor

Course

Registration

System

Registration

Re2uest

'ee Notice

Prere2uisite Notice

Course Closed Notice

"cceptance Notice

Course

Enrollment

Report



D'D 'or Course Registration System

Class 3ist 'ile

Course Records 'ile

Student Records 'ile

"ccounts Recei!a4le 'ile

Student

Student

Register

Student

)*+,-

Prepare

Course

EnrollmentRpt )/+,-

CourseEnrollment

Report

Student"cceptance

NoriceCourse Closed Notice

Prere2uisite Notice

'ees Notice

Registration

Details

3e!el * D'D for a Course Registration System



"ccounts Recei!a4le 'ile

Student Records 'ile

Course 'ile

Class 3ist 'ile

Chec%

fees due

)*+*-

Chec%

Prere2s+

)*+/-

Chec%

"!ail+

)*+0-

Register

Student

)*+1-

Student

Paid RegistrationDetails

Registration

Details

'ees

Notice

Prere2uisite

Notice

5alid Registration

Details

Course Closed

Notice

"ccepted Registration

Details

Documents

Intro to Documentation