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Systems Development and Documentation Techniques. 6. UAA – ACCT 316 – Fall 2003 Accounting Information Systems Dr. Fred Barbee. Chapter. Documentation Techniques. Used by 62.5\% of IT Professionals. Data Flow Diagrams Document Flowcharts System Flowcharts Program Flowcharts.

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systems development and documentation techniques

Systems Development and Documentation Techniques

6

UAA – ACCT 316 – Fall 2003

Accounting Information Systems

Dr. Fred Barbee

Chapter

documentation techniques
Documentation Techniques

Used by 62.5% of IT Professionals

  • Data Flow Diagrams
  • Document Flowcharts
  • System Flowcharts
  • Program Flowcharts

Used by 97.6% of IT Professionals

documentation techniques3
Documentation Techniques
  • Data Flow Diagrams
  • Document Flowcharts
  • System Flowcharts
  • Program Flowcharts

More than 92% use both DFDs and flowcharts.

typical information system
Typical Information System
  • Computer-based;
  • Has a number of terminals connected to it via telecommunications links;
  • Is used by dozens of people within and outside the organization;
typical information system5
Typical Information System
  • Has hundreds of programs that perform functions for virtually every department in the organization.
  • Processes thousands of transactions and hundreds of requests for management information.
for such a system
to “see” and analyze all the inputs and outputs.For such a system . . .

We need “pictures” rather than a narrative description

documentation techniques8
Documentation Techniques
  • . . . are tools used in analyzing, designing, and documenting system and subsystem relationships . . .
documentation techniques9
Documentation Techniques
  • They are largely graphical in nature;
  • Are essential to both internal and external auditors; and
  • Are indispensable in the development of information systems.
slide14

You!

Prepare

Evaluate

Read

classification
Classification . . .
  • Documentation is classified according to the level of the accounting system to which it relates.
typical system documentation
Typical System Documentation
  • System narrative descriptions
  • Block diagrams
  • Document flowcharts
  • Data flow diagrams
overall system documentation
Overall System Documentation
  • System Flowcharts
  • Program Flowcharts; and
  • Decision Flowcharts
slide18
In Terms of Level of Detail

Narrative descriptions are the most general overview and correspondingly show the fewest details.

  • Systemflowchartsprovide less of an overview, but include the mostdetail in this class of documentation.
narrative descriptions
Narrative Descriptions
  • A written step-by-step explanation of system components and interactions.
  • The highest and broadest form of documentation at the overall system level.
block diagrams
Block Diagrams
  • Block diagrams provide a graphic overview of a system.
  • Commonly used to provide an overview of an accounting system in terms of its major components and subsystems
block diagrams21
Block Diagrams
  • They help people understand a system without getting bogged down in details.
  • Two types:
    • Horizontal Block Diagram; and
    • Hierarchical Block Diagram
slide22
Purchasing Cycle

Request for Goods and Services

Purchase Requisition

Purchasing

Purchase Order

Receiving Report

Receiving

Document

Process

$

Cash Disb.

Voucher

Disb. Approval

slide23
Vendors and Employees

Customer

Customer

Customer

Horizontal Block Diagram

Bank

hierarchical block diagrams
Hierarchical Block Diagrams
  • Show the analysis of a system into successive levels of component subsystems.
  • Connecting lines represent interlevel associations (parent-child relationships).
data flow diagrams
Bridge the gap between

Broad documentation types . . .

System Narratives

Block Diagrams

Document Flow charts

Data Flow Diagrams
  • Narrow documentation types . . .
    • System Flow Charts
data flow diagrams27
Data Flow Diagrams
  • Provide . . .
    • More detailed representation of an accounting system than block diagrams
    • Fewer technical details than system flowcharts.
data flow diagrams31
Data Flow Diagrams
  • The DFD should consist solely of DFD symbols;
  • Each symbol in the DFD, including each pointed flowline, should be labeled;
data flow diagrams32
Data Flow Diagrams
  • All names must be meaningful to the end-user.
  • All symbols must have an individual name.
  • Diagrams are always named at the top or bottom.
  • The name should identify the level and the system it represents.
slide34
AKA “Entity,” or “terminator.” Named with descriptive nouns or noun clauses.

AKA “Entity,” or “terminator.” Named with descriptive nouns or noun clauses.

Figure 6-2 Basic Data Flow Diagram Elements

Examples: Customer, Employees, Bank, etc.

slide35
Named with action verb or verb clause. The name must describe what action or transformation is occurring.

Figure 6-2 Basic Data Flow Diagram Elements

Examples: Process Payment, Update Receivables, etc.

slide36
Examples: Accounts Receivable, General Ledger, etc.

Figure 6-2 Basic Data Flow Diagram Elements

Named with a noun clause that describes the contents of the data store. Should not include the word “data.”

slide37
AKA “Entity,” or “terminator.” Named with descriptive nouns or noun clauses.

Named with a noun clause that describes the data carrier and how it is implemented.

Figure 6-2 Basic Data Flow Diagram Elements

Examples: Time Cards; Employee Data, etc.

data flow diagrams52

Data Flow Diagrams

Some Helpful Hints

dfds some helpful hints
DFDs Some Helpful Hints
  • Place entities on the outer edge of the paper.
  • Place the processes toward the center
  • Place data stores around the processes.
dfds some helpful hints54
DFDs Some Helpful Hints
  • May need to move location of entities and data stores from level to level.
  • Duplicate entities and data stores as needed to make drawing easier.
slide57
Figure 6-6 DFD for S&S Payroll Processing
slide58
Figure 6-7 DFD for Process 2.0 in S&S Payroll Processing
slide60
Ashton Fleming has worked furiously for the past month trying to completely document the major business information flows at S&S. Upon completing his personal interviews with cash receipts clerks, Ashton asks you to develop a comprehensive DFD for the cash receipts system. Ashton’s narrative of the system follows:
slide61
Customer payments include cash received at the time of purchase and account payments received in the mail. At day’s end, the treasurer endorses all checks and prepares a deposit slip for the checks and the cash. A clerk then deposits the checks, cash, and deposit slip at the local bank each day.
slide62
When checks are received as payment for accounts due, a remittance slip is included with the payment. The remittance slips are used to update the accounts receivable file at the end of the day. The remittance slips are stored in a file drawer by date.
slide63
Every week, a cash receipts report and an aged trial balance are generated from the data in the accounts receivable ledger. The cash receipts report is sent to Scott and Susan. A copy of the aged trial balance by customer account is sent to the Credit and Collections Department.
required
Required
  • Develop a context diagram and a DFD for the cash receipts system at S&S.
context level diagram
Context Level Diagram
  • Shows the boundary of the system;
  • Shows the name of the system;
  • Shows net data flows to and from the system; and
  • Identifys all entities.
context level diagram66
Context Level Diagram
  • On the context level, the system is represented by a single process symbol with the number 0.
  • The name of the system is used for the process.
ok let s identify
OK . . . Let’s Identify . . .
  • Data sources and destinations (terminators);
  • Transformation processes;
  • Data stores; and
  • Data flows
slide68
Customer payments include cash received at the time of purchase as well as accounts payments received in the mail. At the end of the day, all checks are endorsed by the treasurer and a deposit slip is prepared for the checks and the cash. The checks, cash, and deposit slip are then deposited daily at the local bank by a clerk.
slide69
When checks are received as payment for accounts due, a remittance slip is included with the payment. The remittance slips are used to update the accounts receivable file at the end of the day. The remittance slips are stored in a file drawer by date.
slide70
Every week, a cash receipts report and an aged trial balance are generated from the data in the accounts receivable ledger. The cash receipts report is sent to Scott and Susan. A copy of the aged trial balance by customer account is sent to the Credit and Collections Department.
slide71
Context Diagram of the Cash Receipts System at S&S

Bank

Deposit

Payments at Sale

Cash Receipts System

Customers

Management

Cash Receipts Report

Remittances on Account

Credit and Collection

Aged Trial Balance

ok let s identify72
OK . . . Let’s Identify . . .
  • Data sources and destinations (terminators);
  • Transformation processes;
  • Data stores; and
  • Data flows
slide73
Customer payments include cash received at the time of purchase as well as accounts payments received in the mail. At the end of the day, all checks are endorsed by the treasurer and a deposit slip is prepared for the checks and the cash. The checks, cash, and deposit slip are then deposited daily at the local bank by a clerk.
slide74
Customer payments include cash received at the time of purchase as well as accounts payments received in the mail. At the end of the day, all checks are endorsed by the treasurer and a deposit slip is prepared for the checks and the cash. The checks, cash, and deposit slip are then deposited daily at the local bank by a clerk.

Process Checks

slide75
When checks are received as payment for accounts due, a remittance slip is included with the payment. The remittance slips are used to update the accounts receivable file at the end of the day. The remittance slips are stored in a file drawer by date.
slide76
When checks are received as payment for accounts due, a remittance slip is included with the payment. The remittance slips are used to update the accounts receivable file at the end of the day. The remittance slips are stored in a file drawer by date.

Update Accounts Receivable

slide77
Every week, a cash receipts report and an aged trial balance are generated from the data in the accounts receivable ledger. The cash receipts report is sent to Scott and Susan. A copy of the aged trial balance by customer account is sent to the Credit and Collections Department.
slide78
Every week, a cash receipts report and an aged trial balance are generated from the data in the accounts receivable ledger. The cash receipts report is sent to Scott and Susan. A copy of the aged trial balance by customer account is sent to the Credit and Collections Department.

Prepare Reports

what are the processes
What are the Processes?
  • Process checks (1.0)
  • Update Customer Accounts (2.0)
  • Prepare Reports (3.0)
slide82
As the internal auditor for No-Wear Products of Hibbing, MN, you have been asked by your supervisor to document the company’s current payroll processing system. Based on your documentation, No-Wear hopes to develop a plan for revising the current IS to eliminate unnecessary delays in paycheck processing.
slide83
Your best explanation of the system came from an interview with the head payroll clerk.

The payroll processing system at No-Wear Products is fairly simple. Time data are recorded in each department using time cards and clocks.

slide84
It is annoying, however, when people forget to punch out at night and we have to record their time information by hand. At the end of the period, our payroll clerks enter the time card data into a payroll file for processing. Our clerks are pretty good – though I’ve had to make my share of corrections when they mess up the data entry.
slide85
Before the payroll file is processed for the current period, human resources sends us data on personnel changes, such as increases in pay rates and new employees. Our clerks enter this information into the payroll file so it is available for processing. Usually, when mistakes get back to us, it’s because human resources is recording the wrong pay rate or an employee has left and the department forgets to remove the record.
slide86
The data are then processed and individual employee paychecks are generated. Several important reports are also generated for management – though I don’t know exactly what they do with them. In addition, the government requires regular federal and state withholding reports for tax purposes. Currently, the system generates these reports automatically, which is nice.
required87
Required
  • Prepare a context diagram for the current payroll processing system at No-Wear Products.
  • Develop a DFD to document the payroll processing system at no-Wear Products.
slide91
The local community college requires that each student complete a registration request form and mail or deliver it to the registrar’s office. A clerk enters the request into the system. First, the system checks accounts receivable subsystem to ensure that no fees are owed from the previous quarter. Next, for each course, the system checks the student transcript to ensure that he or she has completed the course prerequisites. Then the system checks class position availability and adds the students SSN to the class list.
slide92
The report back to the student shows the result of registration processing: If the student owes fees, a bill is sent and the registration is rejected. If prerequisites for a course are not fulfilled, the student is notified and that course is not registered. If the class is full, the student request is annotated with “course closed.”
slide93
If a student is accepted into a class, then the day, time, and room are printed next to the course number. Student fees and total tuition are computed and printed on the form. Student fee information is interfaced to the accounts receivable subsystem. Course enrollment reports are prepared for the instructors.
required94
Required
  • Prepare a context diagram and at least two levels of logical DFDs for this operation.
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