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DIAGRAM FLOWCHART
Systems Development and

Documentation Techniques
Audit Trail
Source
Journal
Document
Financial
General
Statements
Ledger
General
Financial
Ledger
Statements
Journal
Source
Document
Accountants should be able to trace in both directions.

Sampling and confirmation are two common techniques.
Computer-Based Systems
The audit trail is less observable in computerbased systems than traditional manual
systems.
The data entry and computer programs are
the physical trail.
The data are stored in magnetic files.
Computer Files
Master File - generally contains account data (e.g.,

general ledger and subsidiary file)
Transaction File - a temporary file containing
transactions since the last update
Reference File - contains relatively constant
information used in processing (e.g., tax tables,
customer addresses)
Archive File - contains past transactions for
reference purposes
Documentation Techniques
Documentation in a CB environment is
necessary for many reasons.
Five common documentation techniques:

Entity
Relationship Diagram
Data Flow Diagrams
Document Flowcharts
System Flowcharts (manual and computer)
Program Flowcharts
Entity Relationship Diagram

(ERD)
is a documentation technique to represent the
relationship between entities in a system.
The REA model version of ERD is widely
used in AIS. REA uses 3 types of entities:
resources
(cash, raw materials)

events (release of raw materials into the
production 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
Sales-
Relationship
person
Customer
Vendor
Assigned
Places
Supply
Entity
Car
Type
Order
Inventory
Learning Objective 1
Prepare and use data flow

diagrams to understand,
evaluate, and design
information systems.
2003 Prentice Hall Business Publishing,

Accounting Information Systems, 9/e, Romney/Steinbart
6-9
Data Flow Diagrams (DFD)
use symbols to represent the

processes, data sources, data flows,
and entities in a system
represent the logical elements of the
system
do not represent the physical system
Data Flow Diagram Symbols

Entity
Data Store
Name
Name
N
Process
Description
Direction of
data flow
Data Flow Diagrams

A data flow diagram (DFD) graphically
describes the flow of data within an
organization.
It is used to document existing
systems and to plan and design new
ones.
There is no ideal way to develop a
DFD.

6-12
Data Flow Diagrams
A data flow diagram (DFD) is

composed of the following four basic
elements:
1
2
3
4
Data sources and destinations

Data flows
Transformation processes
Data stores

6-13
Guidelines for
Drawing a DFD
1.
2.
3.
4.
5.
6.
7.
8.
Understand the system.

Ignore certain aspects of the system.
Determine system boundaries.
Develop a context diagram.
Identify data flows.
Group data flows.
Identify transformation processes.
Group transformation processes.
6-14
Guidelines for
Drawing a DFD, continued
9.
10.
11.
12.
13.
14.
15.
Identify all files or data stores.

Identify all data sources and destinations.
Name all DFD elements.
Subdivide the DFD.
Give each process a sequential number.
Repeat the process.
Prepare a final copy.

6-15

Data Source and destinations
Data Flows
Transformation Processes
Data Stores
6-16
A data source or data destination symbol on the

DFD represents an organization or individual that
sends or receives data that they system uses or
produces.
A data flow represents the flow of data between
processes, data stores and data sources and
destinations.
A transformation process represents the
transformations of data.
A data store is a temporary or permanent repository
of data.
A data dictionary contains description of all the
elements, stores, and flows in a system.
6-17
Data Flow Diagrams

Data
source
(A)
Data flow (B)
Process
(C)
Data flow (D)
Data flow (E)

Data
destination
(J)
6-18
Data Flow Diagrams

Data store (H)
Data flow (G)
Data flow (D)
Process
(F)
Data flow (I)

Data
destination
(K)
6-19
Data Flow Diagrams
Customer
(A)
Customer
payment (B)
Process
payment
(C)
Remittance data
(D)
Deposit (E)
Bank
(J)
6-20
Data Flow Diagrams

Accounts
receivable
(H)
(G)
Remittance
Receivables
data
information
Update
(D)
(I)
receivables
(F)
Credit
manager
(K)
6-21
Data Flow Diagrams
Data flow diagrams are subdivided

into successively lower levels in order
to provide increasing amounts of
detail.

6-22
Data Flow Diagrams

The highest-level DFD is referred to
as a context diagram.
What is the context diagram for S&S
payroll processing?

6-23
Data Flow Diagrams
Departments
Human
resources
Time
cards
Payroll
processing
system
Employee
data
6-24
Data Flow Diagrams

Tax reports and payments
Payroll
processing
system
Employee
paychecks
Payroll
check
Government
agencies
Employees
Bank
Management
Payroll report
6-25
Data Flow Diagrams
The context diagram for S&S payroll

processing shows that the payroll
processing system...
receives time cards from different

departments.
receives employee data from the
human resources department.

6-26
Data Flow Diagrams
When these data are processed, the

system produces...
tax reports and payments for

governmental agencies.
employee paychecks.
a check to deposit in the payroll
account at the bank.
management payroll reports.
6-27
Learning Objective 2
Draw flowcharts to
understand, evaluate,
and design
information systems.

6-28
Flowcharts
A flowchart is an analytical technique
used to describe some aspect of an
information system in a clear, concise,
and logical manner.
Flowcharts use a standard set of
symbols to pictorially describe
transaction processing procedures.

6-29
Flowchart Symbols
Flowcharting symbols can be divided

into the following four categories:
1
2
3
4
Input/output symbols
Processing symbols
Storage symbols
Flow and miscellaneous symbols

6-30
Flowcharting Symbols:
Some Input Output Symbols
Symbol
Name
Document
Online keying
Display
Input/output;
Journal/ledger
6-31
Flowchart Symbols:
Some Processing Symbols
Symbol
Name
Manual operations
Computer processing
Auxiliary operation
6-32
Flowchart Symbols:
Some Storage Symbols
Symbol
Name
Magnetic disk
Magnetic tape
6-33
Flowchart Symbols: Some Flow

and Miscellaneous Symbols
Symbol
Name
Document or processing flow

On-page connector
Off-page connector
Terminal
Decision
6-34
What are Document

Flowcharts?
A document flowchart illustrates the flow of

documents and information between areas
of responsibility within an organization.
A document flowchart is particularly useful
in analyzing the adequacy of control
procedures.
Flowcharts that describe and evaluate
internal controls are often referred to as
internal control flowcharts.
6-35
Documents Flowcharts
illustrate the relationship among processes
and the documents that flow between
them
contain more details than data flow
diagrams
clearly depict the separation of functions in
a system
Symbol Set for Document Flowcharts

Terminal showing source
Calculated batch total
or destination of documents
and reports
Source document or
On-page connector
report
Manual operation
File for storing source

documents and
reports
Off-page connector
Description of process
or comments
Accounting records
(journals, registers,
logs, ledgers)
Document flowline
Sales Department
Credit Department
Warehouse
Shipping Department
Customer
Customer
Order
Prepare
Sales
Orders
Sales
Sales
Order
#1
Sales
Order Sales
#1
Order #1
Order #1
First Stages in Constructing Document Flowchart Showing

Areas of Activity
Sales Department
Credit Department
Warehouse
Shipping Department
Sales
Customer
Sales
Order #1
Order2
Customer
Checks
Order
Sales
Credit
Credit
Records
Prepare
Sales
Picks
Stock
Goods
Records
Order
4
Sales
Order3
Signed Sales
Orders
Customer
Order #1
Sales
Order
Sales
Order
#1
Sales
Order Sales
#1
Order #1
Order #1
Sales
Picks
Order2
Goods
Sales
Order
4
Sales
Signed Sales
Order3
Order #1
Sales
Order2
Distribute
SO and
Customer
Signed Sales
Order
Order #1
File Sales
Sales
Order
4
Order3
Sales
Order2
A
Customer
Finished Document Flowchart

Showing Areas of Activity
What are System

Flowcharts?
System flowcharts depict the
relationship among the input,
processing, and output of an AIS.
A system flowchart begins by
identifying both the inputs that enter
the system and their origins.
The input is followed by the
processing portion of the flowchart.

6-40
What are Computer

System Flowcharts?
The resulting new information is the
output component.
System flowcharts are an important
tool of system analysis, design, and
evaluation.

6-41
What are Computer

System Flowcharts?
Input
Storag
e
Process
Output
6-42
System Flowcharts
are used to represent the relationship
between the key elements--input sources,
programs, and output products--of computer
systems
depict the type of media being used (paper,
magnetic tape, magnetic disks, and
terminals)
in practice, not much difference between
document and system flowcharts
Systems Flowchart Symbols

Hard copy
Terminal input/
output device
Computer process
Process flow
Real-time
Direct access storage
(online)
device
connection
Video display
device
Magnetic tape
Sales Department Computer Operations

Department
Customer
Credit Hist
Warehouse
Shipping Department
Edit and
Customer
Order
Credit Check
File
Sales
Orders
Terminal
Update
AR File
Program
Inventory
First Stages in Constructing System Flowchart

Showing Areas of Activity
Sales Department Computer Operations

Department
Customer
Edit and
Customer
Order
Warehouse
Sales
Credit file
Order1
Credit Check
Sales
Sales
Orders
Terminal
AR File
Update
Customer
Shipping Department
Program
Picks
Stock
Goods
Records
Order
3
Sales
Order2
Sales
Picks
Order1
Goods
Inventory
Order
Sales
Sales
Order2
Order3
A
Sales
Sales
Sales
Order
3
Order1
Order2
Sales
Order1
Finished System Flowchart Showing All Facts

Translated into Visual Symbols
Customer
What are Program

Flowcharts?
A program flowchart describes the
specific logic to perform a process
shown on a systems flowchart.
A flow line connects the symbols and
indicates the sequence of operations.
The processing symbol represents a
data movement or arithmetic
calculation.

6-47
What are Program

Flowcharts?
Input data
If a condition is met
No
Yes
Perform calculation
Update record
6-48
What are Program

Flowcharts?
The input/output symbol represents either

reading of input or writing of output.
The decision symbol represents a
comparison of one or more variables and
the transfer of flow to alternative logic paths.
All points where the flow begins or ends are
represented by the terminal symbol.

6-49
Flowchart for Processing

Credit Orders
Start
Enter
sales
order
Approved
for credit?
No
Reject
order
No
Backorder
Yes
Inventory
available?
Yes
Fill order

Stop
6-50
Program Flowcharts
illustrate the logic used in programs
Program Flowchart Symbols
Logical process
Terminal start or
end operation
Input/output
Decision
operation
Flow of logical
process
S a le s O rd e r
1
C re d it / C u s to m e r
S e rv ic e
2
R EV EN U E C Y C LE
(S U B S Y S T E M )
S h ip p in g
3
B illin g / A c c o u n ts
R e c e iv a b le
4 /5
C a s h R e c e ip ts /
C o lle c tio n s
6
Journal Vouchers/Entries
How do we get them?
Billing Department prepares a journal voucher:

Accounts Receivable
Sales
CR
Inventory Control Dept. prepares a journal

voucher:
Cost of Goods Sold
Inventory
DR
DR
CR
Cash Receipts prepares a journal voucher:

Cash
DR
Accounts Receivable
CR
Revenue Cycle Databases
Master files
customer master file

accounts receivable master file
merchandise inventory master
file
Transaction and Open

Document Files
sales order transaction file

open sales order transaction
file
sales invoice transaction file

cash receipts transaction file
Other Files
shipping and price data
reference file
credit reference file (may
not be needed)
salesperson file (may
be a master file)
Sales history file
cash receipts history file
accounts receivable
reports file
DFD of Sales Order Process
Sales Order Process Flowchart
Sales Order Process Flowchart
Differences Between
DFDs and Flowcharts
DFDs emphasize the flow of data and
what is happening in a system, whereas a
flowchart emphasizes the flow of
documents or records containing data.
A DFD represents the logical flow of data,
whereas a flowchart represents the
physical flow of data.

6-58
Differences Between
DFDs and Flowcharts
Flowcharts are used primarily to
document existing systems.
DFDs, in contrast, are primarily used in
the design of new systems and do not
concern themselves with the physical
devices used to process, store, and
transform data.

6-59
Differences Between
DFDs and Flowcharts
DFDs make use of only four symbols.
Flowcharts use many symbols and
thus can show more detail.

6-60

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HAND OUT

Systems Development and

Accountants should be able to trace in both directions.

Master File - generally contains account data (e.g.,

Five common documentation techniques:

Entity Relationship Diagram

(cash, raw materials)

represents the numerical mapping

Prepare and use data flow

2003 Prentice Hall Business Publishing,

Data Flow Diagrams (DFD)

use symbols to represent the

Data Flow Diagram Symbols

Data Flow Diagrams

2003 Prentice Hall Business Publishing,

Data Flow Diagrams

A data flow diagram (DFD) is

Data sources and destinations

2003 Prentice Hall Business Publishing,

Understand the system.

Identify all files or data stores.

2003 Prentice Hall Business Publishing,

Data Flow Diagram Symbols

Data Flow Diagram Symbols

A data source or data destination symbol on the

Data Flow Diagrams

Data flow (B)

Data flow (D)

Data flow (E)

Data Flow Diagrams

Data flow (I)

2003 Prentice Hall Business Publishing,

Data Flow Diagrams

Data Flow Diagrams

Data Flow Diagrams

Data flow diagrams are subdivided

2003 Prentice Hall Business Publishing,

Data Flow Diagrams

2003 Prentice Hall Business Publishing,

Data Flow Diagrams

Data Flow Diagrams

Data Flow Diagrams

The context diagram for S&S payroll

receives time cards from different

2003 Prentice Hall Business Publishing,

Data Flow Diagrams

When these data are processed, the

tax reports and payments for

2003 Prentice Hall Business Publishing,

2003 Prentice Hall Business Publishing,

Flowcharting symbols can be divided

2003 Prentice Hall Business Publishing,

Flowchart Symbols: Some Flow

Document or processing flow

What are Document

A document flowchart illustrates the flow of

Symbol Set for Document Flowcharts

Calculated batch total

File for storing source

First Stages in Constructing Document Flowchart Showing

Finished Document Flowchart

What are System

2003 Prentice Hall Business Publishing,

What are Computer