7DocumentingAIS_Class

7DocumentingAIS_Class - DocumentingtheAIS...

Info iconThis preview shows pages 1–15. Sign up to view the full content.

View Full Document Right Arrow Icon
Documenting the AIS (Hall, Ch. 2 & 10)
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Overview There are several tools used in the analysis, design, and documentation of system and subsystem relationships. largely graphical (pictorial) in nature Accountants use these tools: To understand how a system works To make suggestions for system improvement To spot internal control deficiencies
Background image of page 2
Documentation Techniques Three common documentation techniques: Flowcharts Data Flow Diagrams Entity Relationship Diagram REA 3
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
What is a Flowchart? A flowchart is a symbolic diagram that shows the data flow and sequence of operations in a system. Flowcharts are probably the most common systems technique.
Background image of page 4
Flowchart types System flowcharts “Big picture” look at an information system Illustrate the relationship among processes and the documents that flow between them clearly depict the separation of functions in a system Program flowcharts Logic of a computer program
Background image of page 5

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Symbols The universe of flowcharting symbols is practically endless. You can find examples in most software programs—particularly in programs designed for flowcharting. A few examples follow, but they are by no means exhaustive.
Background image of page 6
Symbols Process Decision Document Multiple documents 5-7
Background image of page 7

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Symbols Terminator Manual operation Connector File 5-8
Background image of page 8
Symbol Use in Flowcharting Use of Connector Symbol Requisition Requisition Purchasing Stores A A
Background image of page 9

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Divide the flowchart into columns; one column for each internal entity (and one for each external entity.) Label each column. Flowchart columns should be laid out so that the flowchart activities flow from left to right, but you should locate columns so as to minimize crossed lines and connectors. System flowcharting guidelines
Background image of page 10
System flowcharting guidelines Flowchart logic should flow from top to bottom and from left to right. For clarity, put arrows on all flow lines. Keep the flowchart on one page. If you can’t, use multiple pages and connect the pages with off- page connectors.
Background image of page 11

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Additional Symbols for Manual Procedures Additional Symbols for Manual Procedures Accounting records Accounting records (journals, registers, (journals, registers, logs, ledgers) logs, ledgers) Calculated batch total Calculated batch total Off-page connector Off-page connector Description of process Description of process or comments or comments 12 Figure 2-17 Figure 2-17
Background image of page 12
Transcribe facts into visual format Fact I: A clerk in the sales department receives a hard-copy customer order by mail and manually prepares four hard copies of a sales order.
Background image of page 13

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Sales Department Credit Department Credit Department Warehouse Warehouse Shipping Department Shipping Department Flowchart Showing Stated Fact I Translated Flowchart Showing Stated Fact I Translated into Visual Symbols into Visual Symbols Customer Customer Customer Customer Order Order Prepare Prepare Sales Sales Orders Orders Sales Sales Order #1 Order #1
Background image of page 14
Image of page 15
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 07/08/2011 for the course ACG 3481 taught by Professor Dickinson during the Fall '08 term at University of Florida.

Page1 / 48

7DocumentingAIS_Class - DocumentingtheAIS...

This preview shows document pages 1 - 15. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online