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Accounting Information Systems

Accounting Information Systems. Lecture 3. Revision of DFD’s. DFD’s show the flow of data through a system. 4 Symbols 4 stages Old physical (how & who does it) Old logical (what is done) New logical (what is done) New physical (how & who will do it). Revision of DFD’s. Revision of DFD’s.

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Accounting Information Systems

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  1. Accounting Information Systems Lecture 3

  2. Revision of DFD’s • DFD’s show the flow of data through a system. • 4 Symbols • 4 stages • Old physical (how & who does it) • Old logical (what is done) • New logical (what is done) • New physical (how & who will do it)

  3. Revision of DFD’s

  4. Revision of DFD’s External entity (source/ destination) Data flow Process Data store

  5. Revision of DFD’s Context level diagram – what’ s wrong with this: Give PR OK Vendors list Purchasing System Inventory Department Vendor Purchase Order Requisition Delivery information

  6. Revision of DFD’s • DFD’s (Data flow diagrams) show the flow of data through a system. • One graphical method of representing a system. • Flow charting is another.

  7. Lecture 3 • Techniques for documenting systems • Flowcharts

  8. Flowcharts • A flowchart is an analytical technique that describes some aspect of an information system in a clear, concise, and logical manner. • Flowcharts use a set of standard symbols to depict processing procedures and the flow of data. • 3 types of flowcharts.

  9. Document flowcharts • A document flowchart shows the flow of documents and information among areas of responsibility in an organization. • These flowcharts trace a document from cradle to grave and show: • Where a document comes from • Where it’s distributed • How it’s used • It’s ultimate disposition • Everything that happens as it flows through the system

  10. Document flowcharts • Internal control flowcharts are document flowcharts used to evaluate the adequacy of internal controls, such as segregation of duties or internal checks. • They can reveal weaknesses or inefficiencies such as: • Inadequate communication flows • Unnecessarily complex document flows • Procedures that cause wasteful delays • Document flowcharts are also prepared in the system design process.

  11. System flowcharts • A system flowchart depicts the relationship among the inputs, processes, and outputs of an AIS. • The system flowchart begins by identifying the inputs to the system. • Each input is followed by a process, i.e., the steps performed on the data. • The process is followed by outputs—the resulting new information. • In other words, it’s the same basic input – process – output pattern that we saw in the document flowchart.

  12. Program flowcharts • The third type of flowchart is the program flowchart. • These show the flow of logic in computer processes. • Program flowcharts are not required in Accounting Systems.

  13. Flowcharts • There are four types of flowcharting symbols: • Input/output symbols • Processing symbols • Storage symbols • Flow and miscellaneous symbols

  14. INPUT/OUTPUT SYMBOLS • Document Symbol • Represents a document or report that is prepared by hand or printed by a computer.

  15. 3 2 1 INPUT/OUTPUT SYMBOLS • Multiple Copies of One Document • Indicates multiple copies of a paper document or report. • The document copies should be numbered in the upper, right-hand corner.

  16. INPUT/OUTPUT SYMBOLS • Input/Output; Journal/Ledger • Can represent any input or output on a program flowchart. • Also represents accounting journals or ledgers in a document flowchart.

  17. For Accounting Systems • Input/Output; Journal/Ledger • Can represent any input or output on a program flowchart. • Also represents accounting journals or ledgers in a document flowchart.

  18. INPUT/OUTPUT SYMBOLS • Display • Represents information displayed by an online output device such as a terminal, monitor, or screen.

  19. INPUT/OUTPUT SYMBOLS • Online Keying • Represents data entry by an online device such as a terminal or personal computer.

  20. INPUT/OUTPUT SYMBOLS • Terminal or Personal Computer • Combines the display and online keying symbols to represent terminals and personal computers.

  21. INPUT/OUTPUT SYMBOLS • Transmittal Tape • Represents manually prepared control totals which are to be compared to computer totals for control purposes.

  22. PROCESSING SYMBOLS • Computer Processing • Represents a process performed by a computer, which usually results in a change in data or information.

  23. PROCESSING SYMBOLS • Manual Operation • Represents a processing operation that is performed manually.

  24. PROCESSING SYMBOLS • Auxiliary Operation • Represents a processing operation carried out by a device other than a computer, e.g., an optical character scanner.

  25. STORAGE SYMBOLS • Magnetic disk • Represents data stored permanently on a magnetic disk. • Frequently used to represent master files and databases.

  26. STORAGE SYMBOLS • Magnetic Tape • Represents data stored on a magnetic tape. • Sometimes represents transaction files.

  27. STORAGE SYMBOLS A • File • Represents a file of documents that are manually stored and retrieved. • Letter indicates the ordering sequence: • A = Alphabetic order • D = Date order • N = Numeric order

  28. FLOW AND MISCELLANEOUS SYMBOLS • Document or Processing Flow • Represents the direction of processing or document flow. • Normal flow is top to bottom and left to right.

  29. FLOW AND MISCELLANEOUS SYMBOLS • Document or Processing Flow • Represents the direction of processing or document flow when information only flows. • For example input from a document into a computer system.

  30. FLOW AND MISCELLANEOUS SYMBOLS • Communication Link • Represents the transmission of data from one location to another via communication lines.

  31. FLOW AND MISCELLANEOUS SYMBOLS • On-page connector • Connects processing from one location to another on the same page. • Used to avoid crisscrossing lines.

  32. FLOW AND MISCELLANEOUS SYMBOLS • Off-page connector • Connects the processing flow between two different pages. • Signals the exit from one page and the corresponding entrance on another page.

  33. FLOW AND MISCELLANEOUS SYMBOLS • Terminal / External party • Represents the beginning, end, or a point of interruption in a process or program. • Also used to indicate an external party.

  34. Accounting Systems • Terminal / External party • Represents the beginning, end, or a point of interruption in a process or program. • Also used to indicate an external party.

  35. FLOW AND MISCELLANEOUS SYMBOLS – not in Romney • Flow of Goods • Represents movement of goods e.g. despatch, receiving.

  36. Document Flowcharts – Purpose and Background • An adage “A picture is worth a thousand words” best describes the purpose of a flowchart. • A document flowchart describes a system or a set of procedures using picture symbols. • The shapes of the symbols describe the operations performed by a system. Typically the operations involve the input, output, processing and storage processes.

  37. Example of a systems flowchart.

  38. Flowchart illustration 1: • Draw a flowchart of the following system segment: Two copies of an invoice is prepared by the sales clerk who dispatches the original to the customer and files the copy by date.

  39. Flowchart illustration 1: • Identify the start point ie “manually prepared invoice”. • Draw the starting symbols. • Follow the flow or what happens through the process. • Identify the end of the process and check against your flowchart.

  40. Flowchart illustration 1: 2 D Prepare invoice Invoice 1 Customer

  41. Flowchart illustration 1: 2 D Prepare invoice Invoice 1 Note: We do not show a manual symbol when filing – it is assumed! Customer

  42. Flowchart illustration 2: • Draw a flowchart of the following system segment: Details from a purchase order are entered onto the database from a remote computer terminal. The purchase order is then filed by date.

  43. Flowchart illustration 2: • Identify the start point ie “a purchase order”. • Draw the starting symbol. • Follow the flow or what happens through the process. • Identify the end of the process and check against your flowchart.

  44. PO Table Purchase order Write to database Should be a tele-communications symbol as a remote computer D Flowchart illustration 2:

  45. PO Table Purchase order Write to database D Flowchart illustration 2: Note: If you draw or they must be immediately preceded or followed by as it is the only thing that can communicate with computer storage!!

  46. Flowchart illustration 3: A purchase order report is prepared from data stored on a magnetic disk.

  47. Flowchart illustration 3: • Identify the start point ie “a purchase order”. • Draw the starting symbol. • Follow the flow or what happens through the process. • Identify the end of the process and check against your flowchart.

  48. Flowchart illustration 3: Purchase orders Purchase order report Print report

  49. Flowchart illustration 4: A purchase order is manually prepared and sent to a supplier.

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