04 - Accounting Information Systems, 8e1 SOLUTIONS FOR...

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Accounting Information Systems, 8e 1 SOLUTIONS FOR CHAPTER 4 Discussion Questions DQ4-1 “Data flow diagrams and systems flowcharts provide redundant pictures of an information system. We don’t need both.” Discuss. ANS. Logical data flow diagrams (DFDs) present only the logical elements of an information system. By excluding the physical elements, the logical DFD allows us to concentrate on what a system is doing without being distracted by how the functions are being performed and by whom . Physical DFDs present the physical elements of an information system. They concentrate on who or what is acting on the data flowing through the system. Physical DFDs allow us to concentrate on the entities involved in processing information. We can also see how much work is done by an entity by observing the flows into and out of an entity and whether those flows change names, which is an indication that they have been transformed within the entity. Finally, a flowchart presents the logical and the physical details of an information system’s functions and related operations activities. It shows the details of how a process is accomplished and also shows the organizational unit that performs the process. As we will see in Chapter 9, these details are necessary to permit evaluation of a system’s controls. In conclusion, all of these diagrams are needed to get a complete picture of a process. As noted previously, however, each diagram has it function and, depending on our purpose, all may not be needed. DQ4-2 “It is easier to learn to prepare data flow diagrams, which use only a few symbols, than it is to learn to prepare systems flowcharts, which use a number of different symbols.” Discuss. ANS. Compare the DFD symbols in Figure 4.1 to the flowcharting symbols in Figure 4.6 and you probably conclude that it is easy to learn the DFD symbols. Examine Figure 4.7 and see that there are several standard routines used in flowcharts. We believe that constructing DFDs presents fewer problems in determining layout and placement of symbols. But, determining logical groupings for a logical DFD might be difficult for you. We conclude, however, that DFDs are easier to construct than are flowcharts. You might have a different opinion.
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2 Solutions for Chapter 4 DQ4-3 Describe the who , what , where , and how of the following scenario. A customer gives his purchase to a sales clerk, who enters the sale in a cash register and puts the money in the register drawer. At the end of the day, the sales clerk gives the cash and the register tape to the cashier. ANS. Who: The sales clerk performs the information processing activities. What : (1) Give purchase to sales clerk. (2) Enter sale in register (if it is an electronic register, data stores could be updated). (3)
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04 - Accounting Information Systems, 8e1 SOLUTIONS FOR...

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