Documenting accounting systems
This presentation is the property of its rightful owner.
Sponsored Links
1 / 14

DOCUMENTING ACCOUNTING SYSTEMS PowerPoint PPT Presentation


  • 79 Views
  • Uploaded on
  • Presentation posted in: General

DOCUMENTING ACCOUNTING SYSTEMS. The Activity Diagram Symbols. Solid circle. Start of the process in an activity diagram. Rounded rectangle. Event, activity, or trigger. Continues line. Sequence from one event or activity to the next. Dotted line. Flow of information between events.

Download Presentation

DOCUMENTING ACCOUNTING SYSTEMS

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


Documenting accounting systems

DOCUMENTING ACCOUNTING SYSTEMS


The activity diagram symbols

The Activity Diagram Symbols

Solid circle. Start of the process in an activity diagram

Rounded rectangle. Event, activity, or trigger

Continues line. Sequence from one event or activity to the next

Dotted line. Flow of information between events

Document. Represents a source document or report

Diamond. A branch

Table. A computer file from which data may be read from or recorded during business events

Bull’s eye. End of Process


Preparing overview activity diagrams

Preparing Overview Activity Diagrams

Preparing the Activity Diagram Steps

Preliminary Steps

Step 3

Step 1

Step 4

Step 1

Step 5

Step 6


Step 1

Step 1

Read the narrative and identify key

Events. Before overview activity

Diagram, must recognize events.


Step 2

NAME

Step 2

Annotate the narrative to clearly show event Boundaries and event names.

  • Use broad names that reflect the purpose of the event

  • Avoid names that focus on detailed steps in the event

  • Be specific

  • Start event names with a verb

  • Do Not include employee or departement names in event names


Step 3

Step 3

Represent people or devices participating in the business process using swimlanes

  • Create a swilane for each person or departement responsible for various events in the narrative

  • Create a swimlane for entities outside the organization that initiate events in the process

  • Create a swimlane for the computer system

  • Write the name of the appropriate person or departement in the swimlane


Step 4

Diagrams

Diagram each event, and show the sequence of events in the business process

Step 4

a. Draw a solid circle to represent the start of the process

b. If the event is triggered by an agent outside the organization, show a rounded rectangle for the trigger.

c. Set up a rounded rectangle for the event in the swimlane of the person or department within the organization who is responsible for the event

d. It the event is triggered by an agent outside the organization, connect the trigger (see step b) to the event with a continuous line

e. Otherwise, connect the previous to the current event

with a continuous line

Repeat steps b through e for each subsequent event

f. Draw a bull’s eye to represent the end of

the process


Documenting accounting systems

Error in documenting events and sequences of events

  • All the events identified in Step 1 and 2 are not shown on the activity diagram.

  • Additional events not identified in Step 1 and 2 are shown on the activity diagram

  • Continuous lines connecting events are not shown

  • Events are labeled with agent names

  • Event names are not consistent with the names identified in step 2.


Step 5

Draw documents created and used in the business process

Step 5

  • Draw a document symbol below the event that creates or modifies a document

  • Draw dotted lines to connect events and documents as follows:

    • Draw a flow from an event to a document to show that a document is prepared or modified by the event

    • Draw a dotted line from a document to an event to show that information on a document is being reviewed or used by the event or activity

    • It a document appears multiple times during the process, add status information showing how the object changes during the business process

  • c. Note that we focus on events that use, create, or modify documents


Documenting accounting systems

Error in representing documents and document flows

  • Verbs are mistakenly used in naming documents

  • Documents are not connected to events.


Step 6

Step 6

Draw tables (files) created and used in the business process

  • Show computer tables in the computer column

  • Draw a flow from a table to an event to represent the fact that information in a table is being reviewed or used by the event

  • Include status information to show how the object changes during the business process


Documenting accounting systems

Error in representing tables and flow of information to and from tables include the following

  • Tables are named with verbs

  • Table attributes are listed instead of table names

  • All flows between events and tables are not shown


Preparing detailed activity diagrams

Preparing Detailed Activity Diagrams

Step 1

Step 2

Step 3

Step 4

Annotate the narrative to show activities

Prepared a workflow table

Identify necessary detailed diagrams

For each detailed diagram, perform the following steps

Step 4.a

Step 4.b

Step 4.c

Step 4.d

Step 4.e

Step 4.f

Step 4.g


Documenting accounting systems

Step 4

For each detailed diagram, perform the following substeps

Set up swimlanes for the agents participating in the event or events represented in the detailed diagram

Step 4.a

Add a rounded rectangle for each activity in the event(s) being documented in that detailed diagram

Step 4.b

Step 4.c

Use continuous lines to show the sequence of the activities

Step 4.d

Set up any docuemnts created or used by the activities in that diagram

Step 4.e

Use dotted lines to connect activities and documents

Document any tables created, modified, or used by the activities in the diagram in the computer column

Step 4.f

Step 4.g

Use dotted lines to connect activities and tables


  • Login