Documente Academic
Documente Profesional
Documente Cultură
James A. Hall
COPYRIGHT 2009 South-Western, a division of Cengage Learning. Cengage Learning and South-Western
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with suppliers:
physical component (acquisition of goods)
financial component (cash disbursements to the supplier)
Conversion Cycle :
the production system (planning, scheduling, and control of the
physical product through the manufacturing process)
the cost accounting system (monitors the flow of cost
information related to production)
Revenue Cycle: time lag between the two due to credit relations with
customers :
physical component (sales order processing)
financial component (cash receipts)
Audit Trail
Source
Document
Journal
Financial
Statements
General
Ledger
General
Ledger
Journal
Financial
Statements
Source
Document
Sales Journal
Sales Order
Shipping Notice
Deposit Slip
Remittance Advice
Computer-Based Systems
The audit trail is less observable in computer-based
Computer Files
Master File - generally contains account data (e.g.,
Documentation Techniques
Documentation in a CB environment is necessary
process)
agents (inventory control clerk, vendor, production
worker)
Cardinalities
represents the numerical mapping between entities:
one-to-one
one-to-many
many-to-many
Cardinalities
Entity
Salesperson
Relationship
1
Customer
Vendor
Assigned
Places
Supply
Entity
Car
Type
Order
Inventory
Data Store
Name
N
Process
Description
Direction of
data flow
Documents Flowcharts
illustrate the relationship among processes and the
On-page connector
Manual operation
Off-page connector
Description of process
or comments
Document flowline
Sales Department
Credit Department
Warehouse
Shipping Department
Customer
Customer
Order
Prepare
Sales
Orders
Sales
Order
#1
Sales
Sales
Order #1
OrderSales
#1
Order #1
Sales Department
Customer
Customer
Order
Prepare
Sales
Orders
Credit Department
Shipping Department
A
Sales
Order #1
Sales
Order2
Checks
Credit
Credit
Records
Picks
Goods
Stock
Records
Sales
Order 4
Sales
Order3
Signed Sales
Order #1
Customer
Order
Sales
Order
#1
Sales
Sales
Order #1
OrderSales
#1
Order #1
N
Warehouse
Sales
Order2
Picks
Goods
Sales
Order 4
Sales
Order3
Signed Sales
Order #1
Sales
Order2
Distribute
SO and
File
Customer
Sales
Order
Signed Sales
Order 4
Order #1
Sales
Order3
Sales
N
Order2
A
Customer
System Flowcharts
are used to represent the relationship between the key
Computer process
Terminal input/
output device
Process flow
Real-time
(online)
connection
Video display
device
Magnetic tape
Sales Department
Warehouse
Shipping Department
Customer
Edit and
Credit Check
Credit File
Customer
Order
Sales
Orders
Terminal
AR File
Update
Program
Inventory
Sales Department
Warehouse
Customer
Edit and
Credit Check
Customer
Order
Picks
Goods
Sales
Orders
Terminal
Stock
Records
Sales
Order 3
Sales
Order2
AR File
Sales
Order1
Update
Program
Customer
Order
Sales
Order1
Credit File
Shipping Department
Picks
Goods
Sales
Order2
Sales
Order3
Inventory
A
Sales
Order 3
Sales
Order2
Sales
Order1
Sales
Order1
Customer
Program Flowcharts
illustrate the logic used in programs
Program Flowchart Symbols
Logical process
Terminal start or
end operation
Input/output
operation
Decision
Flow of logical
process
mainframe-based applications
batch oriented
early legacy systems use flat files for data storage
later legacy systems use hierarchical and network databases
data storage systems promote a single-user environment that
discourages information integration
Computer-Based Accounting
Systems
Two broad classes of systems:
batch systems
real-time systems
Batch Processing
A batch is a group of similar transactions that are
Unedited
Transactions
Keying
Errors
correct errors and
resubmit
Edit
Run
Edited
Transactions
Sort
Run
Transactions
Old Master
(father)
AR
Update
Run
AR
New Master
(son)
Advantages of Batch
Processing
Organizations can increase efficiency by grouping
Real-Time Systems
process transactions individually at the