To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com CHAPTER SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 3.1 Data Flows: merchandise, payment, cash and register tape Date Source: customer Processes: capture sales and payment, give cash and register tape to manager Storage: sales file (register tape), cash register 3.2 It is usually not sufficient to use just one documentation tool Every tool documents a uniquely important aspect of a given information system For example, system flowcharts are employed to understand physical system activities including inputs, outputs, and processing In contrast, data flow diagrams provide a graphic picture of the logical flow of data within an organization Each alternative is appropriate for a given aspect of the system As a result, they work together to fully document the nature and function of the information system 3.3 Similar design concepts include the following: Both methods require an initial understanding of the system before actual documentation begins This insures that the system is properly represented by the diagram Both measures require the designer to identify the elements of the system and to identify the names and relations associated with the elements Both methods encourage the designer to flowchart only the regular flows of information and not to be concerned with unique situations Both approaches require more than one “pass” through the diagramming or flowcharting process to accurately capture the essence of the system The product of both methods is a model documenting the flow of information and/or documents in an information system Both documentation methods are limited by the nature of the models they employ, as well as by the talents and abilities of the designer to represent reality 3-1 © 2009 Pearson Education, Inc Publishing as Prentice Hall Formatted: Font: 12 pt To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques 3.4 The major flowcharting symbols and their respective categories are shown in Fig 3.8 in the text With respect to how the symbols are used, student answers will vary Possible examples include the following: Input/Output Symbols Document: an employee time card, a telephone bill, a budget report, a parking ticket, a contract Display: student information monitors, ATM monitors, the monitor on your microcomputer Manual input: cash registers, ATM machines Processing Symbols Processing: processing a student payroll program, assessing late fees Manual operation: writing a parking ticket, preparing a report, collecting and entering student payments Storage Symbols Magnetic disk: alumni information data base, a report stored on your PC hard disk Magnetic tape: archival student information On-line storage: a student information data base or an airline reservation data base stored on-line File: purchase order file for a department, a student housing contract file Flow (Miscellaneous) Communication link: a telephone linkage that connects you to Prodigy or some other on-line data base 3-2 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems SUGGESTED ANSWERS TO THE PROBLEMS 3.1 Assorted Flowcharting Segments: a Formatted: Font: 12 pt Formatted: Font: 12 pt Transactions Old Master File File Update New Master File b Formatted: Font: 12 pt Formatted: Font: 12 pt Transactions File Update Data base c Formatted: Font: 12 pt OCR Source Documents Conversion of Documents to Tape by OCR Source Data Formatted: Font: 12 pt d Formatted: Font: 12 pt OCR Source Documents Formatted: Font: 12 pt Update Data base Data base 3-3 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques 3.1 (continued) Assorted Flowcharting Segments e Formatted: Font: 12 pt Formatted: Font: 12 pt Data File Report Report Generation f Formatted: Font: 12 pt Source Documents Store data on disk Data File Key Data Formatted: Font: 12 pt g Formatted: Font: 12 pt Invoices Sort Invoices File h 3-4 © 2009 Pearson Education, Inc Publishing as Prentice Hall Formatted: Font: 12 pt To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems Formatted: Font: 12 pt Terminal Online Processing System Formatted: Font: 12 pt Data base Source Data 3.1 (continued) Assorted Flowcharting Segments i Formatted: Font: 12 pt Internal Hard Drive Scheduled Automatic Backup External Hard Drive Formatted: Font: 12 pt j Formatted: Font: 12 pt Formatted: Font: 12 pt Display Query Customer Sales Data Enter Query 3-5 © 2009 Pearson Education, Inc Publishing as Prentice Hall Database To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques 3.1 (continued) Assorted Flowcharting Segments k 3-6 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems Formatted: Font: 12 pt Formatted: Font: 12 pt Payroll Transaction File Time Card Record time card data on the payroll transaction file and match to wage data maintained on the payroll master file Enter Time Card Data Payroll Master File 3.1 (continued) Assorted Flowcharting Segments l 3-7 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques Formatted: Font: 12 pt Formatted: Font: 12 pt Purchase Order (electronic) To Vendor Access Price List, create electronic purchase order & print a paper backup copy Price Data Purchase Order (paper) A m Formatted: Font: 12 pt Update online airline reservation from home computer Revise reservation data on web-based airline reservation system 3-8 © 2009 Pearson Education, Inc Publishing as Prentice Hall Reservation File To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 3.2 Happy Valley Utility Company a Billing operations Formatted: Font: 12 pt Formatted: Font: 12 pt Customer Master File Meter Form Preparation Meter Forms Sort By Cust # Enter Current Reading Completed Meter Forms Mark-Sense Document Reader Customer Meter Data Customer Meter Data Customer Master File File Update and Billing Error List & Summary Report Customer Bills Mail to Customers 3-9 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques 3.2 b Customer payments processing Checks Remittance Stubs Correct Stubs OCR Document Reader Formatted: Font: 12 pt Compare & Separate Checks To Cashier Incorrect Stubs List of Other Receipts Type Correct Stubs Type Correct Stubs Corrected Stubs Corrected Stubs Report of Past-Due Accounts Payments Posting Run Error List & Summary Report Customer Master File 3-10 © 2009 Pearson Education, Inc Publishing as Prentice Hall Formatted: Font: 12 pt To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 3.13 a Bottom Manufacturing Corporation Charge Sales System FLOWCHART SYMBOL LETTER a b c d e f g h i j k l m n o p q r b INTERNAL CONTORL PROCEDURE OR INTERNAL DOCUMENT Prepare six-part sales order File by order number Approve customer credit and terms Release merchandise to shipping department File by sales order number File pending receipt of merchandise Prepare bill of lading Copy of bill of lading to customer Ship merchandise to customer File by sales order number Customer purchase order and sales order File pending notice of shipment Prepare three-part sales invoice Copy of invoice to customer Post to (or enter in) sales journal Account for numerical sequence Post to customer accounts File by (payment due) date (CPA Examination, adapted) Fig 3.13 violates the General Guidelines for Preparing Flowcharts in the following ways: The text uses the Terminal symbol (the oval) to indicate an external party Figure 3.13 uses the off page connector symbol Document numbers should be placed in the top right hand corner of the document symbol Sales order is not shown passing through manual symbols labeled g and i so that it can end up in the file shown at the bottom of the shipping column The same thing happens in the other columns Sales order is filed in the finished goods department, yet the shipping column (third set of symbols in the column) shows sales order This should be sales order 2, not The line showing information being posted to the accounts received ledger should come out of symbol g and should be a dotted line The line to the sales journal (below symbol o) should also be a dotted line In the shipping column, when the three Bills of Lading are created, the arrow downward to symbol i should come from copy of the Bill of Lading, not copy The same applies to the sales invoice in the Billing Column (arrow from copy 1) Instead of using annotation symbols to tell how documents are filed, use the letter D for date, N for numerically, and a for alphabetically When more than one document is being filed (symbols j, l, and bottom of Billing Column) or the method of filing is unclear (symbol r, file sales invoice by payment due date) an annotation symbol can be used 3-39 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques Additional items to improve efficiency of flowchart Symbols p and q could be combined into one symbol 3.14 a Context Formatted: Font: 12 pt Withholding Form Prepare Taxes Formatted: Font: 12 pt IRS 1040 Form Employer IRS Level Formatted: Font: 12 pt Withholding Form 1.0 Collect Tax Documents Formatted: Font: 12 pt IRS IRS Form 1040 Tax Documents Employer 2.0 Prepare IRS Form 1040 3-40 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 3.14 (continued) b Context Formatted: Font: 12 pt Formatted: Font: 12 pt Deposit Payment Cash Receipts Customer Bank Level Formatted: Font: 12 pt Payment Data 2.0 Record Customer Payment Formatted: Font: 12 pt Accounts Receivable 1.0 Record Cash Receipts Payment Payment Customer Bank 3-41 © 2009 Pearson Education, Inc Publishing as Prentice Hall De 3.0 Prepare Deposit po si t Cash Receipts To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques 3.14 (continued) c Context Formatted: Font: 12 pt Formatted: Font: 12 pt Purchase Order Order Entry System Customer Invoice Level 3-42 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems Formatted: Font: 12 pt Purchase Order Formatted: Font: 12 pt 1.0 Receive Order Open Orders Customer Invoice 2.0 Approve Order Sent Invoice Copies 4.0 Prepare Invoice Approved Orders Shipped Orders 3.0 Fill and Ship Order 3.14 (continued) d Context Formatted: Font: 12 pt Inventory Department Inventory Request Purchasing System Formatted: Font: 12 pt Vendor Purchase Order 3-43 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques Level Formatted: Font: 12 pt Inventory Request Inventory Department 1.0 Record Purchase Request Formatted: Font: 12 pt Purchase Order 2.0 Prepare Purchase Order Open Purchase Requests 3-44 © 2009 Pearson Education, Inc Publishing as Prentice Hall Vendor Approved Vendor List To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 3.14 (continued) e Context Formatted: Font: 12 pt Formatted: Font: 12 pt Invoice Vendor Cash Disbursements Payment Level Formatted: Font: 12 pt Invoice 1.0 Receive Invoice Formatted: Font: 12 pt Open Invoices Vendor 2.0 Approve Invoice Payment Open Purchase Orders 3.0 Prepare Payment 3-45 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques 3-46 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 3.14 (continued) f Context Formatted: Font: 12 pt Formatted: Font: 12 pt Bill of Lading Receiving System Vendor Level Formatted: Font: 12 pt Formatted: Font: 12 pt Bill of Lading 2.0 Compare Bill of Lading with Purchase Order 1.0 Record Bill of Lading Vendor Bill of Lading Open Purchase Orders 3-47 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques 3-48 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 15 3-49 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques Formatted: Font: 12 pt Start Formatted: Font: 12 pt Input Weight (W), Height (H) Body Mass Index (BMI) = W/H^2 BMI < 18.5 Yes Weight Status (WS) = Underweight No WS = Normal No BMI > 25 Yes WS = Overweight Print W, H, BMI, WS End 3-50 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 3.16 10 11 K D G H I C A J B E F 3.17 Students are to replicate the flowchart presented in the problem using a documentation software such as Visio, Microsoft Word, Microsoft Excel, etc 3.18 Students are to replicate the data flow diagram presented in the problem using a documentation software such as Visio, Microsoft Word, Microsoft Excel, etc SUGGESTED ANSWERS TO THE CASES 3-1 Answers to this case will vary based upon the company the student selects Make sure that the student is thorough in addressing all the requirements of the case Formatted: Bullets and Numbering 3-51 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Ch 3: Systems Development and Documentation Techniques 3-2Level DFD for Dub 5: Order 1.0 Credit Review Customer Credit file Order Rejection Approved orders 2.0 Enter customer orders Customer Inventory Open Orders 3.0 Check Inventory & Prepare Packing Slip Warehouse Packing Slip Shipping Notice 4.0 Prepare Invoice Invoice Copy Accounting Invoice Invoice Customer 3-52 © 2009 Pearson Education, Inc Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems 3-2 Level DFD for Dub 5: Credit File 1.1 Check Credit Customer Account Approved Order Rejected Order Customer 1.2 Check Current Order against Credit Limit Over Credit Limit Notice Credit Application Rejected Order Lacking Credit Approval 1.3 Prepare Credit Application Note: The Order Rejection notice shown on the context level diagram and the level diagram can take two forms: The Over Credit Limit Notice or the Credit Application These two items are shown on the level DFD 3-53 © 2009 Pearson Education, Inc Publishing as Prentice Hall ... Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems SUGGESTED ANSWERS TO THE PROBLEMS 3.1... Hall Formatted: Font: 12 pt To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems Formatted: Font: 12 pt Terminal Online... Publishing as Prentice Hall To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com Accounting Information Systems Formatted: Font: 12 pt Formatted: Font: