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Lecture slides for Class 2B , Class 3A

Lecture slides for Class 2B , Class 3A - ACCT361 Class#2...

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Click to edit Master subtitle style ACCT-361 Accounting Information Systems Class #2 B and #3A Task Level Modeling
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Discussion n Now that we had some experience using a GL System, let’s review the concepts and complete the lecture material from Class #2. n What is the purpose of batch processing? q Remember our discussion of double-entry bookkeeping n Hybrid Systems n Industry Assignments n Assignment #2 and 3 due on Monday 10/21 n We will begin task-level processing today and finish on Monday 10/21
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Flowcharts n Purpose and Description of Flowcharts q Another view of the system n Graphically document information systems and the procedures used in the system q Summarize pages of narrative q Focus on the physical aspects of information flows n Versus DFDs which depict the logic of the system
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Types of Flowcharts n System flowcharts show the entire system configuration, including documents, data flows, and processes n Document/Procedure flowcharts show the creation, flow, and destinations of documents and the procedures performed on them n Hardware flowcharts show the hardware configuration n Program flowcharts show the logic and processing steps of a computer program
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Basic Elements of Flowcharts n Software packages - Visio, PowerPoint, MS Office n Three graphical elements are combined to represent various types of physical information flows and processes Cashier Dept A Bank Symbol s Flow Lines Areas of responsibility
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Graphics Software n MS Visio q Available on all University computers n MS Office products q Insert/Shape q Excel is best, because it provides a grid to align objects q http://www.aicpa.org/pubs/jofa/oct2000/lehman.htm n Smartdraw q Free trial version q http://www.smartdraw.com/
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Employee involved in the transaction Accounting department Start Prepare source document Record transaction journal entry Recorded document N Source Document 1 2 3 3 N Customer Transaction Journal Post Journal entries to sub.ledger Subsidiary Ledger Adjust and close ledger Trial Balance Prepare financial statements Investors/ Creditors N= numeric General Ledger Document Flow in a Manual System Financial Statements
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Sales Clerk Start Prepare Sales Invoice Sales Invoice 1 2 3 N Customer 1 Check customer credit Cash Receipts Clerk Remittance advice 1 2 3 N Customer From Customer Payment Endorse check prepare remittance advice 2 Accounts Receivable Clerk Transaction Journal N N Accounts Receivable Ledger 1 2 Invoice Remittance Advice Record transaction and update ledger N= numeric Sales/Collection Document Flowchart
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Invoice Single Docume nt Ledger Non- Processed Document 1 2 3 4 Shipping Receipt Overlapping symbols- same document Sales Invoice 4 Two overlapping symbols - same document Sales Order 3 Invoice 2 Two overlapping symbols - different documents Flowchart Symbols: Documents
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On-line Manual Device Termi nal Displa y I/O (Input/Out put) Manu al Proces s On-line Comput er Process Off-line or Noncompu ter Process On- line Data Storag e Magnet ic Tape Storage Permanent File Off- line Paper File Temporary File N A Disk Storag e Flowchart Symbols
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