Accounting information systems 3 23 38 b prepare a

Accounting Information Systems
3-23
3.8
b.
Prepare a document flowchart to document the acquisition/payment system at
Oriental Trading.
Oriental Trading Acquisition/Payment System
Accounting Department Accounts Payable Purchasing
From Inventory
Purchase
Requisition
Enter Purchase
Requisition
Prepare Purchase
Order
Inventory
File
Vendor
File
Purchase Order
To Vendor
From Vendor
Vendor
Acknowledgment
A
A
Purchase Order
Notification
From Receiving
Department
From Vendor
Receiving Report Invoice
D
D D
Match Purchase
Order, Receiving
Report, and
Invoice. Prepare
Payment
Authorization
Payment
Authorization
Purchase Order
Receiving Report
Invoice
Enter Accounts
Payable Data for
Update
D
Update Accounts
Payable Master
File
Accounts
Payable Master
File
Payment
Authorization
Check
To Vendor
General
Ledger Master
File
Purchase Order
Notification
Enter Vendor
Acknowledgment
Prepare Purchase
Order Notification
D
D
Prepare Check,
Update Accounts
Payable and
General Ledger
D
Enter payment
Authorization
B
B

Ch. 3: Systems Development and Documentation Techniques
3-24
3.9
a.
Develop a context diagram and a level 0 DFD for the cash receipts system at
S&S.
Customers
Cash Receipts
System
Bank
Management
Credit and
Collections
Payment at
Sale
Remitances
on Account
Deposit
Cash
Receipts
Report
Aged Trial Balance

Accounting Information Systems
3-25
3.9 a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:
Customers
1.0
Process
Payments
2.0
Update
Customer
Accounts
Bank
3.0
Prepare
Reports
Management
Credit and
Collections
Remittance
File
Accounts
Receivable
Ledger
Payments at
Sale
Remittances
on
Account
Endorsed
Checks &
Cash, Deposit
Slip
Remittance
Slips
Aged Trial
Balance
Cash
Receipts
Report

Ch. 3: Systems Development and Documentation Techniques
3-26
3.9
b.
Prepare a document flowchart to document the cash receipts system at S&S.
S&S Cash Receipts System
Clerk Treasurer Accounts Receivable
From Customer
Remittance Slip
Update
Accounts
Receivable
Ledger/File
Remittance Slips
D
Accounts
Receivable
Ledger/File
Generate
Weekly
Reports
Cash Receipts
Report
Aged Trial Balance
To Management
To Credit &
Collections
Cash and Checks
To Bank
Endorse
Checks and
Prepare
Deposit Slip for
Cash & Checks
Cash and Checks
Deposit Slip
Cash and Checks
Deposit Slip
A
A
Remittance Slip
B
B

Accounting Information Systems
3-27