Documenting Accounting Systems (Part 3)

Documenting Accounting Systems (Part 3) - 9 System/Document...

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Janice H. Fergusson, CPA Lecturer 1 ACCT 404 Accounting Information Systems ACCT 404 Accounting Information Systems
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Documenting Accounting Systems (Part 3) 2
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A Quick Review… Type of Documentation: Narratives Activity Diagrams (overview and detail) Data Flow Diagrams Flowcharts System Documents Programs Configuration Charts (later) 3
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Data Flow Diagram Symbols 4
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Data Flow Diagram Levels Context Highest level (most general) Purpose: show inputs and outputs into system Characteristics: one process symbol only, no data stores Level-0 Purpose: shows all major activity steps of a system Characteristics: processes are labeled 1.0, 2.0, and so on 5
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Context DFD Example 6
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Level Zero DFD Example 7
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Level One DFD Example 8
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A Quick Review… Type of Documentation: Narratives Activity Diagrams (overview and detail) Data Flow Diagrams Flowcharts System Documents Programs Configuration Charts (later)
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Unformatted text preview: 9 System/Document Flowchart Rules • Begin and end with data • Alternate layers of data-process-data • Describe all inputs and all outputs on both sides of the process • Exceptions: • input is destroyed by process • accounting records and master files • Use proper symbols and notation • Focus on accounting processes • Single document copies can only flow from/to one process 10 System/Document Flowchart Symbols Input On-line Storage Disk Storage Manual Process Computer Process Journal s/Ledge rs Display A Connectors B 11 Invoice Single Document Sales Invoice Overlapping symbols - same document Sales Order 1 Invoice 1 Two overlapping symbols -different documents Flowchart Symbols: Documents 2 1 Each copy is numbered 1 12 Document Flowchart 13 Document Flowchart (cont’d) 14 System Flowchart 15 Program Flowchart 16 Questions 17...
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