06_Documenting_AIS
8 Pages

06_Documenting_AIS

Course Number: ECON 185, Spring 2008

College/University: UCSB

Word Count: 1317

Rating:

Document Preview

Econ 185 Lecture 06 Econ 185 Glenn Owen UC Santa Barbara Importance of documentation Document flowcharts System flowcharts Data flow diagrams D t fl di Program flowcharts and decision tables 2 Why? What value added? 3 1 Econ 185 Lecture 06 How the system works Training Designing new systems Controlling development g p Standardization Auditing Documenting business processes Sarbanes-Oxley Accountability 4...

Unformatted Document Excerpt
Coursehero >> California >> UCSB >> ECON 185

Course Hero has millions of student submitted documents similar to the one
below including study guides, practice problems, reference materials, practice exams, textbook help and tutor support.

Course Hero has millions of student submitted documents similar to the one below including study guides, practice problems, reference materials, practice exams, textbook help and tutor support.

185 Econ Lecture 06 Econ 185 Glenn Owen UC Santa Barbara Importance of documentation Document flowcharts System flowcharts Data flow diagrams D t fl di Program flowcharts and decision tables 2 Why? What value added? 3 1 Econ 185 Lecture 06 How the system works Training Designing new systems Controlling development g p Standardization Auditing Documenting business processes Sarbanes-Oxley Accountability 4 Purpose Steps: Identify departments Classify documents and activities Code copies Account for distribution Use connectors Use annotations Note file sequence (alpha, numeric, date) Use acronyms (define) 5 The Berridge Company is a discount tire dealer that operates 25 retail stores in a metropolitan area. The company maintains a centralized purchasing and warehousing facility and employs a perpetual inventory system. All purchases of tires and related supplies are placed through the companys central purchasing department to take advantage of the quantity discounts offered by its suppliers The tires and supplies are received at the central suppliers. warehouse and distributed to the retail stores as needed. The perpetual inventory system at the central facility maintains current inventory records, which include designated reorder points, optimum order quantities, and balance-on-hand information for each type of tire or related supply. 6 2 Econ 185 Lecture 06 The participants involved in Berridges inventory system include (1) retail stores, (2) the inventory control department, (3) the warehouse, (4) the purchasing department, (5) accounts payable, and (6) outside vendors. The inventory control department is responsible for maintenance of the perpetual inventory records for each item carried in inventory. The warehouse department maintains the physical inventory of all items carried by the companys retail stores. All deliveries of tires and related supplies from vendors are received by receiving clerks in the warehouse department, and all distributions to retail stores are filled by shipping clerks in this department. The purchasing department places every order for items needed by the company. The accounts payable department maintains the subsidiary ledger with vendors and other creditors. All payments are processed by this department 7 Retail Store Requisition (Form RSR). The retail stores submit this document to the central warehouse whenever tires or supplies are needed at the stores. The shipping clerks in the warehouse department fill the orders from inventory and have them delivered to the stores. Three copies of the document are prepared, two of which are sent to the warehouse, and the third copy is filed for reference. reference Purchase Requisition (Form PR). An inventory control clerk in the inventory control department prepares this document when the quantity on hand for n item falls below the designated reorder point. Two copies of the document are prepared. One copy is forwarded to the purchasing department, and the other is filed. 8 Purchase Order (Form PO). The purchasing department prepares this document based on information found in the purchase requisition. Five copies of the purchase order are prepared. The disposition of these copies is as follows: copy 1 to vendor, copy 2 to accounts payable department, copy 3 to inventory control department, copy 4 to warehouse, and copy 5 filed for reference. Receiving Report (Form RR). The warehouse department prepares this document when ordered items are received from vendors. A receiving clerk completes the document by indicating the vendors name, the date the shipment is received, and the quantity of each item received. Four copies of the report are prepared. Copy 1 is sent to the accounts payable department, copy 2 to the purchasing department, and copy 3 to the inventory control department. Copy 4 is retained by the warehouse department, compared with the purchase order form in its files, and filed together with this purchase order form for future reference. 9 3 Econ 185 Lecture 06 Invoices. Invoices received from vendors are bills for payment. The vendor prepares several copies of each invoice, but only two copies are of concern to the Berridge Company: the copy that is received by the companys accounts payable department and the copy that is retained by the vendor for reference. The accounts payable department compares the vendor invoice with file its copy of the original purchase order and its file copy of the warehouse receiving report. Based on this information, adjustments to the bill amount on the invoice are made (e.g., for damaged goods, for trade discounts, or for cash discounts), a check is prepared, and the payment is mailed to the vendor. 10 Draw a document flowchart Could the company eliminate one or more copies of its RSR form? Do you think that the company creates too many copies of its purchase orders? Why or why not? 11 Purchase Steps Top to bottom, left to right Standard symbols Input Processing Output Sketch first Include descriptions and comments 12 4 Econ 185 Lecture 06 Carly Riccardi and her mother Nancy own and operate FreezeTime, Inc., a company specializing in freeze-drying flowers from clients memorable events, such as proms and weddings. The company not only freezes the flowers, but also presents them in a variety of display packages. Each of these packages includes materials such as glass and frames that FreezeTime purchases from local suppliers. In display, addition to supplies for display the company purchases office supplies and packaging materials from several vendors. 13 FreezeTime uses a low-end accounting software package to prepare documents and reports. As employees note a need for supplies and materials, they inform Carly or Nancy, who act as office manager and company accountant. Either Carly or Nancy enters order information into the accounting system and creates a purchase order that they fax to the supplier. Occasionally, Carly or Nancy will also call the supplier if there is something special about the product ordered. When ordered materials and supplies arrive at FreezeTimes small factory, either Carly or Nancy checks the goods received against a copy of the purchase order and enters the new inventory into the computer system. 14 Nancy pays bills twice each month, on the first and the fifteenth. She checks the computer system for invoices outstanding, and verifies that the goods have been received. She then enters any information needed to produce printed checks from the accounting system. FreezeTime mails checks and printed remittance advices (portions of the vendor bill to be returned) to suppliers. Requirements: Prepare a systems flowchart for FreezeTimes purchase and payment process. 15 5 Econ 185 Lecture 06 Purpose Context data flow diagram Physical data flow diagram Logical data flow di diagram (l (level 0) L i l d t fl l Logical data flow diagram (level 1) 16 17 18 6 Econ 185 Lecture 06 19 20 Lois Hale and Associates is a medium-size manufacturer of musical equipment. The accounts payable department is located at company headquarters in Asbury Park, New Jersey, and it consists of two fulltime clerks and one supervisor. They are responsible for processing and paying approximately 800 checks each month. The accounts payable process generally begins with receipt of a purchase order from the purchasing department The purchase order is held until a department. receiving report and the vendors invoice have been forwarded to accounts payable. 21 7 Econ 185 Lecture 06 At that time, the purchase order, receiving report, and invoice are matched together by an accounts payable clerk, and payment and journal entry information are input to the computer. Payment dates are designated in the input, and these are based on vendor payment terms. Company policy is to take advantage of any cash discounts offered. If there are any discrepancies among the purchase order, report, receiving report and invoice, they are given to the supervisor for invoice resolution. After resolving the discrepancies, the supervisor returns the documents to the appropriate clerk for processing. Once documents are matched and payment information is input, the documents are stapled together and filed in a tickler file by payment date until checks are issued. 22 When checks are issued, a copy of the check is used as a voucher cover and is affixed to the supporting documentation from the tickler file. The entire voucher is then defaced to avoid duplicate payments. In addition to the check and check copy, other outputs of the computerized accounts payable system are a check register, vendor master list, accrual of open invoices, and a weekly cash requirements forecast. forecast Requirements: Draw a context and physical DFD. 23 8

Find millions of documents on Course Hero - Study Guides, Lecture Notes, Reference Materials, Practice Exams and more. Course Hero has millions of course specific materials providing students with the best way to expand their education.

Below is a small sample set of documents:

UCSB - ECON - 185
Econ 185 Lecture 08Econ 185 Glenn Owen UC Santa BarbaraHuman resource management business process Fixed asset management business process Production business process Finance business process p Business process reengineering2Defined Objectives
UCSB - ECON - 185
Econ 185 Lecture 09 Computer CrimeEcon 185 Glenn Owen UC Santa BarbaraComputer crime, abuse, and fraud Computer crime legislation Mitigating computer crime Computer crime in 2007 p Case examples2Computer crime involves the manipulation of a c
UCSB - ECON - 185
Econ185Lecture10InternalControlEcon 185 Glenn Owen UC Santa BarbaraInternal control defined COSO reports Control environment Preventive, detective, and corrective controls C l i ii Common control activities Cost/benefit analysis Case examplesAn
UCSB - ECON - 185
Econ 185 Lecture 11 - Controls for AIS11/4/2007Econ 185 Glenn Owen UC Santa BarbaraGeneral controls for AIS Application controls for AIS Input Processing OutputControl environment Risk assessment Control activities Information and communic
UCSB - GEOG - 5
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>bd865fe87a1903770d1273773dfb867fe159e880.doc</Key><RequestId>C E16E19BF6C2C61C</RequestId><HostId>x5dvg6INXJD0hxB5TqxZ0CQ+FgDlSncP
UCSB - GEOG - 5
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>2ee0a5177d4aa4126b4d82d4a0306d6f9a99fc09.doc</Key><RequestId>F 0FB459CC5C5445F</RequestId><HostId>A8AUZ0U8bs7lKWkZvbisStn4Wk/PD7kf
UCSB - MCDB - 1a
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>8e3d81db68d2062281cb95c45e4be02c6a188801.doc</Key><RequestId>F D201562C07F6AEC</RequestId><HostId>cnu/RFTWvwAuRAdtB3L/xErrUY00yw4i
UCSB - ENV S - 1
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>9894fc80614bd8dda26063c7e9ba18a51d0de9c4.doc</Key><RequestId>7 1F75DED4BEB7761</RequestId><HostId>NaQJuu2b5EWxFbbl64jfB3hZL12jktga
UCSB - ENV S - 1
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>4f24e1576c54bfe520401771c5c444768ebce9c5.doc</Key><RequestId>D 412FD509BEDEAB3</RequestId><HostId>fWOjzCUGDIjBfKSl8RXYAqEXnGkzOANn
UCSB - ENV S - 1
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>193ff6cbe8e62e81698363a4d52fc73f95a2940b.doc</Key><RequestId>A ED76EF6B35680EE</RequestId><HostId>5gpYjVHyQPg4BeHcSgMu+81XLXOJND3B
UCSB - ENV S - 1
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>4a29bd0a344a94aa29c12d7e30c1466c8f073084.doc</Key><RequestId>6 4260D070BCFA0EA</RequestId><HostId>WnEaMXBDEFbnwvC/kTsmvL02UygXshtN
UCSB - ENV S - 1
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>d76c41787ea567904f7b54ebb3712d08862e0d45.doc</Key><RequestId>5 8198DD2D1B64585</RequestId><HostId>23qOQWT7lPX7X5a/vck+w7MfiBsgXBoI
UCSB - ENV S - 1
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>bc5b8b5abac7d7db1a54c643ecc9274ce3636fd3.doc</Key><RequestId>1 56AC17AEA56FCF9</RequestId><HostId>cedR9oSzsaPX5VPNRiMS2COUwWQGFFWT
UCSB - ENV S - 1
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>8be33f745c6ceb3e412317fdc513abed13f64202.doc</Key><RequestId>6 0B4F2BB03F1B5D6</RequestId><HostId>vndIsR6SEQa2Tgxsww66kh6dlJHHDD4+
Berkeley - NS - 106
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>76642ed411b57c70c70283309a2692090767ed25.doc</Key><RequestId>F 443AD6D192D6EB4</RequestId><HostId>mVM8+KTum/ZYXTNrw0QmUSIbMRAAFX1+
Berkeley - MCB - 102
Berkeley - MCB - 102
Berkeley - MCB - 102
University of Iowa - BIOLOGY - 2:10
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>332ee945e4bae6a9066597ee2e88f672a933a312.docx</Key><RequestId> 9C7D3D5EEEF314F8</RequestId><HostId>0WYpbX9nWeXnZPxeRriNnTizR0Ts9h7
University of Iowa - BIOLOGY - 2:10
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>230402eac0dea66022187b8d28e2203d074ddb90.doc</Key><RequestId>3 A54E25C0B36B945</RequestId><HostId>hFfKdLUtlhL1awtSJjcF4K9+hgmATqEz
University of Iowa - BIOLOGY - 2:10
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>6e8c2158dd01f51b34e5b8349bc831ad0f9cf41f.doc</Key><RequestId>E 4CF26C9F594AD7B</RequestId><HostId>Af2LpKThw3LBxJQGHkAwnQ5DUngTPmiu
University of Iowa - BIOLOGY - 2:10
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>ec610eccb94d0a56824064c5000d86dad84515f6.doc</Key><RequestId>9 45A6C5D9CCE792D</RequestId><HostId>x5k+nvQX+AZCGuBTGaa/lArOPqErMSMu
University of Iowa - BIOLOGY - 2:10
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>9572ea234c06f96b50eec42c720164ef438a10ff.doc</Key><RequestId>E E938B8107C8AC0C</RequestId><HostId>WqdrgQhfI72H5pYrhNP05KmYDzDFm4Gc
University of Iowa - BIOLOGY - 2:10
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>3d77c4880771ebfe0edc59aa75c6f47cc1f6c4d3.doc</Key><RequestId>2 55775DFB2FB1982</RequestId><HostId>DIVy1RH+osMiurT/JuMxbHhUhCT+JH4r
University of Iowa - CHEM - 4:121
University of Iowa - CHEM - 4:121
University of Iowa - CHEM - 4:121
University of Iowa - CHEM - 4:121
University of Iowa - CHEM - 4:121
University of Iowa - CHEM - 4:121
University of Iowa - CHEM - 4:121
University of Iowa - CHEM - 4:121
University of Iowa - BIOSTATS - 22s:101
University of Iowa - BIOSTATS - 22s:101
University of Iowa - BIOSTATS - 22s:101
University of Iowa - BIOSTATS - 22s:101
Indiana Wesleyan - SCI - CHEM
CHE-105 Exploring Chemistry Chapter 1 Homework Name _Kyle Alvis_ 1. Classify each as element (e), compound (c), homogeneous (hm) or heterogeneous (ht) mixture. a. pure water _C_ b. air _Hm c. argon _E_ d. carbon dioxide _C_ e. lemonade _Ht f. concre
Indiana Wesleyan - SCI - CHEM
CHE-105 Chapter 2 Homework Name _Kyle Alvis_1. Examine Figure 2.7 1.1 Which type of electromagnetic radiation has the highest energy? 1.2 Which has the longest wave length? 1.3 Which has a frequency just lower than UV? a. gamma rays b. x-rays c.
Indiana Wesleyan - SCI - CHEM
Multiple Choice: (3.5 pts each) B_ 1. The part of the atmosphere closest to the ground is _, while the _ part of the atmosphere is closest to outer space. A. troposphere; stratosphere B. troposphere; mesosphere C. stratosphere; troposphere D. mesosph
Indiana Wesleyan - ECO - Macro
Essay 11. What is the roundabout way of production? (Chap 3) a. Chapters Dave and Ed talk about the roundabout method of productionwhat does Dave mean by that (talk about the little black box and comparative advantageIn Chapter 3, Dave describes
Indiana Wesleyan - ECO - Macro
Essay Answers for Exam 2 1. Q.) List, Define, Explain 4 of the 10 key elements of economics A.) 1. There is no such thing as a free lunch: Humans have an unlimited desire for limited resources. We want to have everything, but because there is no free
Cornell - ORIE - 3150
ORIE 3150 Homework #5 Due October 21, 2008 1. Watson Corp. finds that they cannot afford to purchase a new material handling system, so they decide to lease it. The fair market value of the system is $90,000. The estimated useful life of the system i
Cornell - ORIE - 3150
ORIE 3150 Homework #6 Due Tuesday, October 28, 2008. Please print your section number on your homework submission. You may wish to retain a copy of this homework, as it will not be returned to you prior to the second prelim. 1. Joyful Elf Company pur
Cornell - ORIE - 3150
ORIE 3150 2008 Due November 11, 2008Homework #7Fall1. Ben Stiller Winery manufactures fine wine in two departments, Fermenting and Bottling. Cost and production data for the Fermenting Department for December are presented below: Cost data Begi
UCSD - BIMM - 120
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>336651fdd9cb7e99efb99df4a351a731aa60ec07.doc</Key><RequestId>A BB10CE559FE0E79</RequestId><HostId>JhzR2COFFhElVRCL06ruM+iBpSxoEMbH
UCSD - BIMM - 120
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>3bcedfb904faebad58d1c08705b3df4acf8fd08a.doc</Key><RequestId>6 A0A330C3D92D0E6</RequestId><HostId>oMuCeQDbYAP46Mh4lJwgkB37av4TUSNH
UCSD - BIMM - 120
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>70e1d0fa3b21c7bc85ba093ea7610a2abeb7d8ab.doc</Key><RequestId>7 FF8F94E91022328</RequestId><HostId>v6Od80fmM+K8CYukU0I4NWNz64w7l5aN
UCSD - BIMM - 120
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>b8891ebebf7b750c85b1fed32392088979b23f50.doc</Key><RequestId>3 B89EEDA588AAE4F</RequestId><HostId>ijcIcB5B+IouEpdVl+EsV6wL1Lqja4uP
UCSD - BIMM - 120
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>8c882b35f229e5e94cfec46818af0a7187b407ea.doc</Key><RequestId>3 6FB651B08BF20B6</RequestId><HostId>0Mja6UEnpyivwGFjf8bv1+u+b7xv9e/Y
UCSD - BIMM - 120
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>56204943187e19526a084f531867a29a7a0b3f99.doc</Key><RequestId>7 79FB6A663413B09</RequestId><HostId>pxQ5l3xH9+QTdydVsZBPmlBRldNqbfW1
UCSD - BIMM - 120
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>4557ef062eb8c3817f1fa73e5ea8506cb9b004bf.ppt</Key><RequestId>1 6FD67F7CDE845D6</RequestId><HostId>eKUHOplRG1DbA3+V8wu0Y4ffFLgZBYq+
UCSD - BIMM - 120
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>6599eb1649899cce2d16dc692bba1535aac0a162.ppt</Key><RequestId>8 C0BB57FD48A399A</RequestId><HostId>APAbZQsL9G22w1PZBeORP66jwB9jBjbM
UCSD - BIMM - 120
Sheet1<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>074c578fa1a436f55a4bc4Page 1
Cornell - ORIE - 3150
ORIE 3150 Homework #8Due November 18, 20081. Depregno Industries is making a labor intensive industrial filter product. They found the second unit cost $30,000 in labor. The fourth unit had a labor cost of $26,100. Given that learning is taking p
Cornell - ORIE - 3150
ORIE 3150 Homework #10 Due Thursday, December 4, 2008 Please use an Excel spreadsheet for the IRR and NPV problems. Note that the NPV function in Excel provides incorrect answers; use the method demonstrated in class. 1. Satina Corporation is conside
UCSB - SOC - 142
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>2df378d717f19ad58e4d05062a9750e163de2754.docx</Key><RequestId> 36ABDF7EA13E4636</RequestId><HostId>E6cAKaQiHw1ZFc8W8e0lgSntzdNxUnZ
UCSB - SOC - 142
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>967edaa515dbc2f3d37330d663ce3b89cc2ea431.docx</Key><RequestId> 8F2A9AC2028CE663</RequestId><HostId>JNesVXixNuhKrFuS2N+h2/u2PYI0/Or
UCSB - SOC - 142
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>4e0aeb241a0e76eb3819085fe2fa5693d8f71223.docx</Key><RequestId> 87C2A923A470AB55</RequestId><HostId>cjbGgbcSfnODVMy40fO7uax+/oNCIGG
UCSB - SOC - 142
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>0f0186e978bba39ede53837dabb8ca89383c1a29.docx</Key><RequestId> 145CA3E1BC271296</RequestId><HostId>C7qQzVerFxbrqWhpFUDjNLUgRFUY9mM
UCSB - SOC - 142
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>ef50e307f2a0900a3294d8e3173616eb9180e300.docx</Key><RequestId> 7200740A1310027C</RequestId><HostId>drYt10nxBXVoC38YDg3/GbRycN/yI1W
UCSB - SOC - 142
<?xml version="1.0" encoding="UTF-8"?> <Error><Code>NoSuchKey</Code><Message>The specified key does not exist.</Message><Key>bd243da8245e463017a296b2689fd5c5d9bae7ac.docx</Key><RequestId> 3D1380B8CCE7BD52</RequestId><HostId>Tc+GxM2TGEZuaLoKe+qWXjy09V9GFTA