intro to Documentation

Acct 316 Acct 316 Acct 316 Acct 316 Acct 316 Acct 316 Acct 316 Systems Development and Documentation Techniques Acct 316 Chapter Acct 316 UAA – ACCT 316 – Fall 2003 Accounting Information Systems Dr Fred Barbee Documentation Techniques Data Flow Diagrams Acct 316 Document Flowcharts Acct 316 System Flowcharts Acct 316 Program Flowcharts Used by 62.5% of IT Professionals Used by 97.6% of IT Professionals Documentation Techniques Data Flow Diagrams Acct 316 Document Flowcharts Acct 316 System Flowcharts Acct 316 Program Flowcharts More than 92% use both DFDs and flowcharts Typical Information System Computer-based; Acct 316 Acct 316 Has a number of terminals connected to it via telecommunications links; Acct 316 Is used by dozens of people within and outside the organization; Typical Information System Acct 316 Has hundreds of programs that perform functions for virtually every department in the organization Acct 316 Acct 316 Processes thousands of transactions and hundreds of requests for management information For such a system Computer-Based Batch Processing of Transactions We need “pictures” rather than a narrative description Source Document Acct 316 Compute Batch Total Source Document Master Files (Sub Ledgers) Batch Total Convert to Mag Tape Trans Data Edit & Sort Sorted Data Summary of data Update Files Source Document Acct 316 To Next Slide Acct 316 to “see” and analyze all the inputs and outputs Accounting Department Purchasing Department Initiate Purchase Reorder when quantity reaches specified level Prepare Purchase Req Purchase Requisition Hold until PO is received Sup File Inv Records A Prepare PO & approve To Purchasing Purchase Order P/R File Receiving Department To Receiving Sup File File until arrival of goods A C Inv Records Match, Post and File Purchase Requisition PO Prepare PO & approve Sup File Purchase Order To Supplier Purchase Requisition P/R File A N To Acct Pay To Receiving N Documentation Techniques Acct 316 Acct 316 are tools used in analyzing, designing, and documenting system and subsystem relationships Acct 316 Documentation Techniques Acct 316 They are largely graphical in nature; Acct 316 Are essential to both internal and external auditors; and Acct 316 Are indispensable in the development of information systems Acct 316 Acct 316 Acct 316 Acct 316 Auditors Acct 316 Acct 316 Acct 316 Acct 316 Acct 316 Your best explanation of the system came from an interview with the head payroll clerk The payroll processing system at No-Wear Products is fairly simple Time data are recorded in each department using time cards and clocks It is annoying, however, when people forget to punch out at night and we have to record their time information by hand At the end of the period, our payroll clerks enter the time card data into a payroll file for processing Our clerks are pretty good – though I’ve had to make my share of corrections when they mess up the data entry Before the payroll file is processed for the current period, human resources sends us data on personnel changes, such as increases in pay rates and new employees Our clerks enter this information into the payroll file so it is available for processing Usually, when mistakes get back to us, it’s because human resources is recording the wrong pay rate or an employee has left and the department forgets to remove the record The data are then processed and individual employee paychecks are generated Several important reports are also generated for management – though I don’t know exactly what they with them In addition, the government requires regular federal and state withholding reports for tax purposes Currently, the system generates these reports automatically, which is nice Required Acct 316 Acct 316 a Prepare a context diagram for the current payroll processing system at No-Wear Products Acct 316 b Develop a DFD to document the payroll processing system at noWear Products Context Diagram for the Payroll Processing System at No-Wear Products Operating Departments Employees Time Card Data Employee Paychecks Payroll Processing Sytem Internal Reports Human Resouces Department Management Governmental Agencies Personnel Data Withholding Reports Data Flow Diagram for the Payroll Processing System at No-Wear Products Personnel Time Card Data Departments Personnel Changes Upadate Payroll File (2.0) Process Employee Timecards (1.0) Payroll File Payroll Changes Time Card Data Payroll Data Generate Paycheck (3.0) Paycheck Employees Paycheck Data Generate Payroll Reports (4.0) Internal Reports Management Withholding Reports Governmental Agencies Wow! That was fun! Now, let’s see if you can it! Try P6-11 (p 181) The local community college requires that each student complete a registration request form and mail or deliver it to the registrar’s office A clerk enters the request into the system First, the system checks accounts receivable subsystem to ensure that no fees are owed from the previous quarter Next, for each course, the system checks the student transcript to ensure that he or she has completed the course prerequisites Then the system checks class position availability and adds the students SSN to the class list The report back to the student shows the result of registration processing: If the student owes fees, a bill is sent and the registration is rejected If prerequisites for a course are not fulfilled, the student is notified and that course is not registered If the class is full, the student request is annotated with “course closed.” If a student is accepted into a class, then the day, time, and room are printed next to the course number Student fees and total tuition are computed and printed on the form Student fee information is interfaced to the accounts receivable subsystem Course enrollment reports are prepared for the instructors Required Acct 316 Acct 316 Prepare a context diagram and at least two levels of logical DFDs for this operation Acct 316 Context Diagram for a Course Registration System Registration Request Course Registration System Student Fee Notice Prerequisite Notice Course Closed Notice Acceptance Notice Course Enrollment Report Instructor DFD For Course Registration System Accounts Receivable File Student Records File Registration Details Student Class List File Fees Notice Register Student (1.0) Course Enrollment Report Course Records File Prerequisite Notice Course Closed Notice Student Student Acceptance Norice Prepare Course Enrollment Rpt (2.0) Level DFD for a Course Registration System Accounts Receivable File Check fees due (1.1) Student Records File Paid Registration Details Course File Fees Notice Registration Details Check Prereqs (1.2) Valid Registration Details Prerequisite Notice Check Avail (1.3) Class List File Accepted Registration Details Student Course Closed Notice Student Acceptance Notice Register Student (1.4) ... & approve Sup File Purchase Order To Supplier Purchase Requisition P/R File A N To Acct Pay To Receiving N Documentation Techniques Acct 316 Acct 316 are tools used in analyzing, designing,... Compute Batch Total Source Document Master Files (Sub Ledgers) Batch Total Convert to Mag Tape Trans Data Edit & Sort Sorted Data Summary of data Update Files Source Document Acct 316 To Next Slide... Classification Acct 316 Acct 316 Documentation is classified according to the level of the accounting system to which it relates Acct 316 Typical System Documentation System narrative descriptions