Intro To Documentation

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Systems Development
and Documentation
Techniques
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Chapter
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UAA ACCT 316 Fall 2003

Accounting Information
Systems
Dr. Fred Barbee
Documentation Techniques
Data Flow Diagrams
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Document Flowcharts
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System Flowcharts
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Program Flowcharts
Used by
62.5% of IT
Professionals
Used by
97.6% of IT
Professionals
Data Flow Diagrams
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Document Flowcharts
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System Flowcharts
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Program Flowcharts
More than
92% use both
DFDs and
flowcharts.
Typical Information System

Computer-based;
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Has a number of terminals connected

to it via telecommunications links;
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Is used by dozens of people within

and outside the organization;
Typical Information System
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Has hundreds of programs that

perform functions for virtually every
department in the organization.
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Processes thousands of transactions

and hundreds of requests for
management information.
For such a system . . .
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We need pictures
rather than a
narrative description
Source
Document
Compute
Batch
Total
Source
Document
Computer-Based Batch
Processing of Transactions
Master
Files
(Sub
Ledgers)
Batch
Total
Convert
to Mag.
Tape
Trans
Data
Edit &
Sort
Sorted
Data
Summary
of data
Update
Files
Source
Document
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To Next Slide
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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
Prepare
PO &
approve
To Purchasing
Purchase
Order
P/R
File
Receiving Department
To Receiving
Sup.
File
File until
arrival of
goods
Inv.
Records
Match,
Post and
File
Purchase
Requisition
PO
Prepare
PO &
approve
Sup.
File
Purchase
Order
1
To Supplier
Purchase
Requisition
P/R
File
To Acct Pay
To Receiving
N
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. . . are tools used in analyzing,

designing, and documenting
system and subsystem
relationships . . .
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They are largely graphical in

nature;
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Are essential to both internal and

external auditors; and
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Are indispensable in the

development of information
systems.
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Auditors
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Systems Development
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Management
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Other Users
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You!
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Classification . . .
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Documentation is classified
according to the level of the
accounting system to which it
relates.
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Typical System Documentation

System narrative descriptions
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Block diagrams
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Document flowcharts
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Data flow diagrams
Overall System Documentation

System Flowcharts
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Program Flowcharts; and
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Decision Flowcharts
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Narrative descriptions
are the most general
overview and
correspondingly
show the fewest
details.
In Terms of
Level of
Detail
System flowcharts
provide less of an
overview, but
include the most
detail in this class of
documentation.
Narrative Descriptions
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A written step-by-step
explanation of system
components and interactions.
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The highest and broadest form

of documentation at the overall
system level.
Block Diagrams
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Block diagrams provide a graphic

overview of a system.
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Commonly used to provide an

overview of an accounting system
in terms of its major components
and subsystems
Block Diagrams
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They help people understand a

system without getting bogged
down in details.
Two types:
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Horizontal Block Diagram; and

Hierarchical Block Diagram
Purchasing Cycle
Request for
Goods and
Services
Process
Purchase
Requisition
Document
Cash Disb.
Purchasing
Receiving
Report
Voucher
Purchase
Order
Receiving
Disb.
Approval
Purchasing Cycle
Request for
Goods and
Services
Purchase
Requisition
Purchasing
Receiving
Report
Cash
Disb.
Voucher
Vendors and
Employees
Production Cycle
Purchase
Order
Inventory
Status
Receiving
Inventory
Mgmt.
Disb.
Approval
Time
Keeping
Production
Cost
Report
Production
Schedule
Warehouse
Revenue Cycle
Customer
Sales
Order
Sales
Order
Processing
Customer
Cash
Receipts
Accounts
Receivable
Bank
Cost
Accounting
Shipping
Invoices
Customer
Horizontal Block Diagram
Hierarchical Block Diagrams
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Show the analysis of a system

into successive levels of
component subsystems.
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Connecting lines represent

interlevel associations (parentchild relationships).
Hierarchical Block Diagram of

The Revenue Cycle
R even u e
C y c le
S a le s o r
S a le s O r d e r
P r o c e s s in g
C r e d it
S c r e e n in g
S h ip p in g
A c c o u n ts
R e c e iv a b le
C u s to m e r
B illin g
C ash
R e c e ip t s
Data Flow Diagrams

Bridge the gap between
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Broad
documentation
types . . .
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System Narratives
Block Diagrams
Document Flow
charts
Narrow
documentation
types . . .
System Flow
Charts
Data Flow Diagrams

Provide . . .
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More detailed representation of an

accounting system than block
diagrams
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Fewer technical details than system

flowcharts.
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Symbols For Data Flow

Diagrams
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Figure 6-1 (p. 158)
Symbol
Data Flow Diagram Symbols

Name
Explanation
The people and
Data
organizations that
sources and
send data to and
destinations
receive data from the
system.
The flow of the data
into or out of a
process is
Data Flows
represented by
curved or straight
lines with arrows.
Symbol
Data Flow Diagram Symbols

Name
Explanation
Transformation
Process
The process that

transforms data
from inputs to
outputs. Also known
as bubbles.
Data Stores
The storage of data

is represented by
two horizontal lines.
Data Flow Diagrams
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The DFD should consist solely of

DFD symbols;
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Each symbol in the DFD, including

each pointed flowline, should be
labeled;
Data Flow Diagrams
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All names must be meaningful to the

end-user.
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All symbols must have an individual

name.
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Diagrams are always named at the top

or bottom.
The name should identify the level
and the system it represents.
Figure 6-2
Basic Data Flow
Diagram Elements
AKA
Entity, or terminator.
terminator.
FigureAKA
6-2 Entity,
Basic Named
Data
Flow with
Named
withdescriptive
descriptivenouns
nouns
or
Diagram Elements
ornoun
nounclauses.
clauses.
Examples: Customer,
Employees, Bank, etc.
with
Figure Named
6-2
Basic Data
Flow The
clause.
Diagram Elements
action verb or verb

name must describe
what action or transformation is
occurring.
Examples: Process Payment,

Update Receivables, etc.
Examples:
Figure
6-2
Basic Data
Flow
Accounts
Diagram Elements
Receivable,
General Ledger,
etc.
Named with a noun clause that
describes the contents of the
data store. Should not include
the word data.
FigureNamed
6-2
AKA
Entity,
with a or
noun
terminator.
clause that
Basic Data Flow
Named
describes
withthe
descriptive
data carrier
nounsand
or
Diagram
Elements
how itnoun
is implemented.
clauses.
Examples: Time Cards;

Employee Data, etc.
Figure 6-3
Data Flow Diagram
of Customer
Payment process
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DFDs Some Dos

and Donts
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First the Dos
DFDs Some Dos

and Donts
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All data flows

must begin at a
process, end at
a process, or
both.
DFDs Some Dos

and Donts
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Data stores
cannot
communicate
with entities
DFDs Some Dos

and Donts
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Entities cannot
communicate
with other
entities.
DFDs Some Dos

and Donts
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Data stores
cannot
communicate
with other
data stores.
DFDs Some Dos

and Donts
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Processes can
communicate
with other
processes.
DFDs Some Dos

and Donts
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All processes
must have an
incoming and
outgoing data
flow.
DFDs Some Dos

and Donts
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All entities
must be
introduced at
the context
level.
DFDs Some Dos

and Donts
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Only entities
and data store
symbols may
be duplicated.
DFDs Some Dos

and Donts
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Do not cross
data flows.
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DFDs Some Dos

and Donts
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Do not use
double-ended
arrow to
represent data
flows.
DFDs Some Dos

and Donts
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Do not use
diverging
arrow to
represent
data flows
DFDs Some Dos

and Donts
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Data stores do
not appear on
the context
level diagram.
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Data Flow Diagrams
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Some Helpful
Hints
DFDs Some Helpful Hints
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Place entities on the outer edge

of the paper.
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Place the processes toward the

center
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Place data stores around the

processes.
DFDs Some Helpful Hints
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May need to move location of

entities and data stores from
level to level.
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Duplicate entities and data

stores as needed to make drawing
easier.
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Data Flow Diagrams

are Constructed in
Levels
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Figure 6-5
Context Diagram for
S&S Payroll Processing
Figure 6-6
DFD for S&S
Payroll
Processing
Figure 6-7
DFD for Process
2.0 in S&S Payroll
Processing
Lets pause here

and do some
data flow
diagrams. First
P6-9 (p. 180)
Ashton Fleming has worked

furiously for the past month trying
to completely document the major
business information flows at S&S.
Upon completing his personal
interviews with cash receipts
clerks, Ashton asks you to develop
a comprehensive DFD for the cash
receipts system. Ashtons
narrative of the system follows:
Customer payments include cash

received at the time of purchase
and account payments received in
the mail. At days end, the
treasurer endorses all checks and
prepares a deposit slip for the
checks and the cash. A clerk then
deposits the checks, cash, and
deposit slip at the local bank each
day.
When checks are received as

payment for accounts due, a
remittance slip is included with the
payment. The remittance slips are
used to update the accounts
receivable file at the end of the
day. The remittance slips are
stored in a file drawer by date.
Every week, a cash receipts report

and an aged trial balance are
generated from the data in the
accounts receivable ledger. The
cash receipts report is sent to
Scott and Susan. A copy of the
aged trial balance by customer
account is sent to the Credit and
Collections Department.
Required
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Develop a context diagram and a

DFD for the cash receipts system
at S&S.
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Context Level Diagram

Shows the boundary of the system;
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Shows the name of the system;
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Shows net data flows to and from

the system; and
Identifys all entities.
Context Level Diagram
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On the context level, the system is

represented by a single process
symbol with the number 0.
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The name of the system is used for

the process.
OK . . . Lets Identify . . .
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Data sources and destinations

(terminators);
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Transformation processes;
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Data stores; and

Data flows

as well as accounts payments
received in the mail. At the end of
the day, all checks are endorsed by
the treasurer and a deposit slip is
prepared for the checks and the
cash. The checks, cash, and
deposit slip are then deposited
daily at the local bank by a clerk.


Context Diagram of the Cash

Receipts System at S&S
Deposit
Bank
Bank
Payments at
Sale
Cash
Cash
Receipts
Receipts
System
System
Customers
Customers
Remittances
on Account
Cash
Receipts
Report
Aged
Trial Balance
Management
Management
Credit
Creditand
and
Collection
Collection
OK . . . Lets Identify . . .
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Data sources and destinations

(terminators);
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Transformation processes;
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Data stores; and

Data flows


received atProcess
the time of purchase
Checks

Update
Accounts
When
checks are received
Receivabl
payment
for accounts due,
e
as
a


Prepare
Reports
What are the Processes?

1. Process checks (1.0)
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2. Update Customer Accounts (2.0)
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3. Prepare Reports (3.0)
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Wow! That was

fun! Now, lets
see if you can
do it!
Try P6-6
(p. 179)
As the internal auditor for NoWear Products of Hibbing, MN, you

have been asked by your supervisor to
document the companys current payroll
processing system. Based on your
documentation, No-Wear hopes to
develop a plan for revising the current
IS to eliminate unnecessary delays in
paycheck processing.
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 Ive
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, its
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 dont know exactly what they
do 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
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a. Prepare a context diagram for the

current payroll processing system at
No-Wear Products.
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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, lets
see if you can
do 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
registrars 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
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Prepare a context diagram and at

least two levels of logical DFDs for
this operation.
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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 1 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)

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Acct 316

UAA ACCT 316 Fall 2003

Typical Information System

Has a number of terminals connected

Is used by dozens of people within

Typical Information System

Has hundreds of programs that

Processes thousands of transactions

For such a system . . .

to see and analyze

. . . are tools used in analyzing,

They are largely graphical in

Are essential to both internal and

Are indispensable in the

Typical System Documentation

Data flow diagrams

Overall System Documentation

Program Flowcharts; and

The highest and broadest form

Block diagrams provide a graphic

Commonly used to provide an

They help people understand a

Horizontal Block Diagram; and

Horizontal Block Diagram

Hierarchical Block Diagrams

Show the analysis of a system

Connecting lines represent

Hierarchical Block Diagram of

Data Flow Diagrams

Data Flow Diagrams

More detailed representation of an

Fewer technical details than system

Symbols For Data Flow

Figure 6-1 (p. 158)

Data Flow Diagram Symbols

Data Flow Diagram Symbols

The process that

The storage of data

Data Flow Diagrams

The DFD should consist solely of

Each symbol in the DFD, including

Data Flow Diagrams

All names must be meaningful to the

All symbols must have an individual

Diagrams are always named at the top

action verb or verb

Examples: Process Payment,

Examples: Time Cards;

DFDs Some Dos

First the Dos

DFDs Some Dos

All data flows

DFDs Some Dos

DFDs Some Dos

DFDs Some Dos

DFDs Some Dos

DFDs Some Dos

DFDs Some Dos

DFDs Some Dos

DFDs Some Dos

DFDs Some Dos

DFDs Some Dos