AIS+ch03 - CHAPTER 3 Systems Development and Documentation...

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Unformatted text preview: CHAPTER 3 Systems Development and Documentation Techniques 1 LEARNING OBJECTIVES Describe the purpose of documentation Learn why do accountants need to understand documentation Understand what are data flow diagrams (DFDs) and flowcharts Learn how DFDs and flowcharts are prepared Discuss how are DFDs and flowcharts alike and different DOCUMENTATION includes the following types of tools: Narratives (written descriptions) Flowcharts Diagrams Other written material covers the who, what, when, where, why, and how of: Data entry Processing Storage Information output System controls DOCUMENTATION How do accountants use documentation? At a minimum, they have to read documentation to understand how a system works. They may need to evaluate the strengths and weaknesses of an entitys internal controls. Requires heavy reliance on documentation. They may peruse documentation to determine if a proposed system meets the needs of its users. They may prepare documentation to: Demonstrate how a proposed system would work Demonstrate their understanding of a system of internal controls Documentation tools help accountants by: Organizing very complicated systems into a form that can be more readily understood Helping new team members understand a pre-existing system DOCUMENTATION 2 of the most common documentation tools: Data flow diagrams (DFDs) Graphical descriptions of the sources and destinations of data. They show: Where data comes from How it flows The processes performed on it Where it goes Flowcharts Document flowcharts describe the flow of documents and information between departments or units. System flowcharts describe the relationship between inputs, processing, and outputs for a system. Program flowcharts describe the sequence of logical operations performed in a computer program. DATA FLOW DIAGRAMS A data flow diagram (DFD) graphically describes the flow of data within an organization. It is used to: Document existing systems Plan and design new systems There is no black-and-white approach to developing a DFD. A DFD consists of four basic elements: Data sources and destinations Data flows Transformation processes Data stores DATA FLOW DIAGRAMS Data sources and destinations Appear as squares Represent organizations or individuals that send or receive data used or produced by the system An item can be both a source and a destination Data flows Appear as arrows Represent the flow of data between sources and destinations, processes, and data stores Data flows should always be labeled....
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This note was uploaded on 12/21/2010 for the course ACCT 330 taught by Professor Heidi during the Fall '09 term at Hong Kong Shue Yan.

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AIS+ch03 - CHAPTER 3 Systems Development and Documentation...

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