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© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 1 of 136
INTRODUCTION
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 2 of 136
INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
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INTRODUCTION
• Documentation techniques are necessary tools
for accountants:
– SAS-94 requires that auditors understand the
automated and manual procedures an entity uses.
• This understanding can be gleaned through documenting the
internal control system—a process that effectively exposes
strengths and weaknesses of the system.
– SOX (2002) effectively requires that publicly-traded
corporations and their auditors document and test the
company’s internal controls.
– Auditing Standard No. 2 promulgated by the
PCAOB requires that the external auditor express an
opinion on the client’s system of internal controls.
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INTRODUCTION
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 9 of 136
INTRODUCTION
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 10 of 136
DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• Example of a data flow
diagram of the customer
payment process from Accounts
Figure 3-3 in your Receivable
textbook.
Deposit
Bank
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• Data sources and
destinations are marked
in red. Accounts
• Can you tell which are Receivable
sources and which are
destinations?
Deposit
Bank
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• Data flows
– Appear as arrows
– Represent the flow of data between sources and
destinations, processes, and data stores
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 18 of 136
DATA FLOW DIAGRAMS
• Data flows are shown in red.
• Does it appear that a data
flow can be two-way? Accounts
• If so, how is it handled? Receivable
Deposit
Bank
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DATA FLOW DIAGRAMS
• Data flows should always be
labeled.
• The exception is a data flow Accounts
moving into or out of a data Receivable
store.
• What symbol is the data store?
Deposit
Bank
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DATA FLOW DIAGRAMS
Update
General
Receiv-
Ledger
ables
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• Processes
– Appear as circles
– Represent the transformation of data
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DATA FLOW DIAGRAMS
• The transformation processes are
shown in red.
• Every process must have at least
Accounts
one data inflow and at least one
Receivable
data outflow. Why?
• What do you notice about how the
processes are labeled?
Deposit
Bank
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DATA FLOW DIAGRAMS
• Data stores
– Appear as two horizontal lines
– Represent a temporary or permanent repository of
data
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 27 of 136
DATA FLOW DIAGRAMS
• The data store is shown in red.
• Notice that the inflows and
outflows to the data store are Accounts
not labeled. Receivable
Deposit
Bank
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DATA FLOW DIAGRAMS
• Data dictionary:
– Data flows and data stores are typically
collections of data elements.
– EXAMPLE: A data flow labeled student
information might contain elements such as
student name, date of birth, ID number,
address, phone number, and major.
– The data dictionary contains a description of
all data elements, data stores, and data flows
in a system.
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
Govt.
Depart- ent Agencies
ym
ments Tim pa
&
ec o rt
ard
s x rep
Ta
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 33 of 136
DATA FLOW DIAGRAMS
Govt.
Depart- ent Agencies
ym
ments Tim pa
&
ec o rt
ard
s x rep
Ta
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 34 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
change check
Payroll Employ- Bank
form
File ees
Payroll
disburse-
3.0 5.0
ment data
Employee/
This diagram Prepare
Payroll File
Update
Reports Gen.
shows the Ledger
next level of Payroll tax
disb. voucher
detail for the Payroll
report
context 4.0 General
Ledger
diagram in Pay
Tax report
Manage- Taxes
Figure 3-5. ment
& payment
Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 35 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
change check
Payroll Employ- Bank
form
File ees
Payroll
disburse-
3.0 5.0
ment data
Employee/
What Prepare
Payroll File
Update
Reports Gen.
information Ledger
comes into Payroll tax
disb. voucher
these Payroll
report
processes 4.0 General
Ledger
and from Pay
Tax report
Manage- Taxes
where? ment
& payment
Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 36 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
change check
Payroll Employ- Bank
form
File ees
Payroll
Disburse-
3.0 5.0
ment data
Employee/
What Prepare
Payroll File
Update
Reports Gen.
information is Ledger
produced by Payroll tax
disb. voucher
these Payroll
report
processes, 4.0 General
Ledger
and where Pay
Tax report
Manage- Taxes
does it go? ment
& payment
Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 37 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
Change check
Payroll Employ- Bank
form
file ees
Payroll
Disburse-
3.0 5.0
ment data
Employee/
How do the Prepare
Payroll file
Update
reports Gen.
sources and Ledger
destinations Payroll tax
disb. voucher
differ from Payroll
report
the context 4.0 General
Ledger
diagram? Pay
Tax report
Manage- taxes
& payment
ment Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 38 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Employee
Update 2.0 Payroll
Empl. Pay
Change check
Payroll Employ- Bank
form
file ees
Payroll
Disburse-
3.0 ment data 5.0
Employee/
Notice that Prepare
Payroll file Update
reports
each process Gen.
Ledger
in the DFD is Payroll tax
disb. voucher
numbered Payroll
report
sequentially. 4.0 General
Ledger
Pay
Tax report
Manage- taxes
& payment
ment Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 39 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Pay Payroll
Empl.
change check
form
Payroll Employ- Bank
File ees
Suppose we Payroll
exploded Process 3.0
Disburse-
ment data 5.0
2.0 (Pay Prepare Employee/ Update
Employees) in the Reports Payroll File Gen.
next level. The Ledger
Payroll tax
sub-processes disb. voucher
Payroll
would be report
General
numbered 2.1, 2.2, 4.0
Pay Ledger
2.3, etc. Tax report
Manage- Taxes
& payment
ment Govt.
Agencies
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• RULE 7: Show a process (circle) wherever a data flow is
converted from one form to another. Likewise, every
process should have at least one incoming data flow and
at least one outgoing data flow.
• RULE 8: Transformation processes that are logically
related or occur simultaneously can be grouped in one
bubble.
• RULE 9: Number each process sequentially. A process
labeled 5.0 would be exploded at the next level into
processes numbered 5.1, 5.2, etc. A process labeled
5.2 would be exploded into 5.21, 5.22, etc.
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll
process reads as follows:
– When employees are hired, they complete a new employee
form. When a change to an employee’s payroll status occurs,
such as a raise or a change in the number of exemptions,
human resources completes an employee change form. A copy
of these forms is sent to payroll. These forms are used to create
or update the records in the employee/payroll file and are then
stored in the file. Employee records are stored alphabetically.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 49 of 136
DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll
process reads as follows:
– When employees are hired, they complete a new employee
form. When a change to an employee’s payroll status
occurs, such as a raise or a change in the number of
exemptions, human resources completes an employee
change form. A copy of these forms is sent to payroll.
These forms are used to create or update the records in the
employee/payroll file and are then stored in the file.
Employee records are stored alphabetically.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 50 of 136
DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll
process reads as follows:
– When employees are hired, they complete a new employee
form. When a change to an employee’s payroll status
occurs, such as a raise or a change in the number of
exemptions, human resources completes an employee
change form. A copy of these forms is sent to payroll.
These forms are used to create or update the records in the
employee/payroll file and are then stored in the file.
Employee records are stored alphabetically.
The portion marked in red suggests two data flows coming into
the payroll process (new employee forms and employee
change forms). The source of the inflows is the human
resources department.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 51 of 136
DATA FLOW DIAGRAMS
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 52 of 136
DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll
process reads as follows:
– When employees are hired, they complete a new employee
form. When a change to an employee’s payroll status
occurs, such as a raise or a change in the number of
exemptions, human resources completes an employee
change form. A copy of these forms is sent to payroll.
These forms are used to create or update the records in the
employee/payroll file and are then stored in the file.
Employee records are stored alphabetically.
The sentence marked in red suggests a process (update
employee records) with the data outflow going to a data store
(the employee/payroll file).
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 53 of 136
DATA FLOW DIAGRAMS
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 54 of 136
DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll
process reads as follows:
– When employees are hired, they complete a new employee
form. When a change to an employee’s payroll status
occurs, such as a raise or a change in the number of
exemptions, human resources completes an employee
change form. A copy of these forms is sent to payroll.
These forms are used to create or update the records in the
employee/payroll file and are then stored in the file.
Employee records are stored alphabetically.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 55 of 136
DATA FLOW DIAGRAMS
We will not do the entire DFD, however, you could finish this
table by reading the remainder of the narrative in Table 3-1 in
your textbook. The portion of the table completed so far allows
us to draw the segment of the DFD that is highlighted on the
following slide.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 56 of 136
DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
Empl. Pay
change check
Payroll Employ- Bank
form
File ees
Payroll
disburse-
3.0 5.0
ment data
Prepare Employee/ Update
Reports Payroll File Gen.
Ledger
Payroll tax
Payroll disb. voucher
report
4.0 General
Pay Ledger
Taxes Tax report
Manage- & payment
ment Govt.
Agencies
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 57 of 136
DATA FLOW DIAGRAMS
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DATA FLOW DIAGRAMS
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FLOWCHARTS
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FLOWCHARTS
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FLOWCHARTS
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FLOWCHARTS
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FLOWCHARTS
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FLOWCHARTS
– Storage symbols
– Flow and miscellaneous symbols
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FLOWCHARTS
Input/Output Processing
Symbols Symbols
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INPUT/OUTPUT SYMBOLS
• Document Symbol
– Represents a document or report that is
prepared by hand or printed by a computer.
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INPUT/OUTPUT SYMBOLS
3
2
1
• Input/Output; Journal/Ledger
– Can represent any input or output on a
program flowchart.
– Also represents accounting journals or
ledgers in a document flowchart.
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INPUT/OUTPUT SYMBOLS
• Display
– Represents information displayed by an
online output device such as a terminal,
monitor, or screen.
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INPUT/OUTPUT SYMBOLS
• Online Keying
– Represents data entry by an online device
such as a terminal or personal computer.
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INPUT/OUTPUT SYMBOLS
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INPUT/OUTPUT SYMBOLS
• Transmittal Tape
– Represents manually prepared control totals,
which are to be compared to computer totals
for control purposes.
Return to Menu Processing Symbols Skip Symbols
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 73 of 136
PROCESSING SYMBOLS
• Computer Processing
– Represents a process performed by a
computer, which usually results in a change in
data or information.
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PROCESSING SYMBOLS
• Manual Operation
– Represents a processing operation that is
performed manually.
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PROCESSING SYMBOLS
• Auxiliary Operation
– Represents a processing operation carried
out by a device other than a computer, e.g.,
an optical character scanner.
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PROCESSING SYMBOLS
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STORAGE SYMBOLS
• Magnetic Disk/Drive
– Represents data stored on a magnetic disk or
drive.
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STORAGE SYMBOLS
• Magnetic Tape
– Represents data stored on a magnetic tape.
– Sometimes represents transaction files.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 79 of 136
STORAGE SYMBOLS
• File
– Represents a file of documents that are manually
stored and retrieved.
– Letter indicates the ordering sequence:
• A = Alphabetic order
• D = Date order
• N = Numeric order
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FLOW AND MISCELLANEOUS
SYMBOLS
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FLOW AND MISCELLANEOUS
SYMBOLS
• Data/Information Flow
– Represents the direction of data/information
flow.
– Often used to show data being copied from
one document to another.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 82 of 136
FLOW AND MISCELLANEOUS
SYMBOLS
• Communication Link
– Represents the transmission of data from one
location to another via communication lines.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 83 of 136
FLOW AND MISCELLANEOUS
SYMBOLS
• On-page connector
– Connects processing from one location to
another on the same page.
– Used to avoid crisscrossing lines.
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FLOW AND MISCELLANEOUS
SYMBOLS
• Off-page Connector
– Connects the processing flow between two
different pages.
– Signals the exit from one page and the
corresponding entrance on another page.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 85 of 136
FLOW AND MISCELLANEOUS
SYMBOLS
• Terminal
– Represents the beginning, end, or a point of
interruption in a process or program.
– Also used to indicate an external party.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 86 of 136
FLOW AND MISCELLANEOUS
SYMBOLS
• Decision
– Represents a decision-making step.
– Used in a program flowchart to show
branching to alternate paths.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 87 of 136
FLOW AND MISCELLANEOUS
SYMBOLS
• Annotation
– Provides for the addition of descriptive
comments or explanatory notes as
clarification.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 88 of 136
DOCUMENT FLOWCHARTS
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 89 of 136
DOCUMENT FLOWCHARTS
• Internal control flowcharts are document
flowcharts used to evaluate the adequacy of
internal controls, such as segregation of duties
or internal checks.
• They can reveal weaknesses or inefficiencies
such as:
– Inadequate communication flows
– Unnecessarily complex document flows
– Procedures that cause wasteful delays
• Document flowcharts are also prepared in the
system design process.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 90 of 136
This is part of the
document flowchart
from Figure 3-9 in
your textbook.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 91 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
• Let’s step through some guidelines for
preparing flowcharts:
– As with DFDs, you can’t effectively prepare a
flowchart if you don’t understand the system, so:
• Interview users, developers, auditors, and
management
• Administer questionnaires
• Read through narratives
• Walk through systems transactions
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 92 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Identify:
• Entities to be flowcharted, e.g., departments,
functions, external parties (the parties who “do”
things in the story)
• Documents or information flows
• Processes
– As you read through a narrative, you may want
to mark the preceding items with different
shapes (e.g., drawing a rectangle around
entities, circling documents, etc.).
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 93 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Use separate columns for the activity of
each entity.
• Example: If there are three different
departments or functions that “do” things in
the narrative, there would be three columns
on the flowchart.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 94 of 136
What are the entities
in this flowchart?
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 95 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Flowchart the normal course of operations,
and identify exceptions with annotations.
– As much as possible, the flow should go from
top to bottom and left to right.
– Use standard flowcharting symbols, and draw
with a template or computer.
– Clearly label all symbols. Use annotations if
necessary to provide adequate explanation.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 96 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Give the flowchart a clear beginning and
ending.
• Show where each document originated and its final
disposition.
– One approach you can use is to read through
the narrative and for each step define:
• What was (were) the input(s)
• What process was carried out
• What was (were) the output(s)
– Note on the next slide that the flow sequence is
input—process—output.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 97 of 136
Identifies where input is coming from
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Inputs
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Process
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 100 of 136
Output to
storage
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Input for
next
process
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Process
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Output
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 104 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Every manual process should have at least
one input and at least one output.
– Show all data entered into or retrieved from a
computer file as passing through a process
first.
– Do not show process symbols for:
• Forwarding a document to another entity
• Filing a document
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 105 of 136
Forwarding
a document
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 106 of 136
Filing
a document
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 107 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Do not connect two documents except
when forwarding to another column.
• When a document is forwarded, show it in
both locations.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 108 of 136
Show forwarded
document in both
locations
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 109 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– When using multiple copies of a
document, place document numbers in
the upper, right-hand corner.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 110 of 136
What happens to the
document numbers
as the documents
move to other
locations?
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 111 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Show on-page connectors and label
them clearly to avoid excess flow lines.
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© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 113 of 136
GUIDELINES FOR PREPARING
FLOWCHARTS
– Use off-page connectors if the flow goes
to another page.
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Are there other off-
page connectors on
this flowchart?
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GUIDELINES FOR PREPARING
FLOWCHARTS
– If a flowchart takes more than one page, label
the pages as 1 of 5, 2 of 5, 3 of 5, etc.
– Show documents or reports first in the column
where they are created.
– Start with a rough draft; then redesign to
avoid clutter and crossed lines.
– Verify the accuracy of your flowchart by
reviewing it with users, etc.
– Place the flowchart name, the date, and the
preparer’s name on each page of the final
copy.
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 116 of 136
SYSTEM FLOWCHARTS
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 117 of 136
SYSTEM FLOWCHARTS
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SYSTEM FLOWCHARTS
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SYSTEM FLOWCHARTS
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 121 of 136
• System
Flowchart
Shown in Figure
3-11 in your
textbook
• Can you spot
the input—
process—output
pattern?
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PROGRAM FLOWCHARTS
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• The program flowchart from Figure 3-11
in your textbook is shown on the right.
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• Note that the program flowchart details the logic
of processes performed by the computer.
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• This flowchart becomes the
programmer’s blueprint for writing
the actual computer program.
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FLOWCHARTS VS. DFDs
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FLOWCHARTS VS. DFDs
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Here’s a DFD
Students
that goes
with the
Enrollment
story.
Forms
1.0
Update Student
Student Records
Records
Enrollment
Forms
2.0
Prepare Bursar
Enrollment
Class Lists
Forms
Class
Lists
Faculty
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 129 of 136
Registrar’s Office
Enrollment
Forms
Update Sorted
1.0 A Enrollment
Student
Update Student Forms
Records
Student Records
Records
Enrollment Sorted
Forms Prepare
Enrollment Class
Forms Lists
2.0
Prepare Bursar Here’s a
Enrollment
Class Lists
Forms flowchart Sorted
Class
Class
that goes Lists
Enrollment
Forms
Lists with the
story
Faculty
Faculty Bursar
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FLOWCHARTS VS. DFDs
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 131 of 136
Here’s the
Original
revised DFD.
DFD
Students Students How has it
changed?
Enrollment Enrollment
Forms Data
1.0 1.0
Update Student Update Student
Student Records Student Records
Records Records
Enrollment Enrollment
Forms Data
2.0 2.0
Prepare Bursar Prepare Bursar
Enrollment Enrollment
Class Lists Class Lists
Forms Data
Class Class
Lists Lists
Faculty Faculty
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 132 of 136
Registrar’s Office Registrar’s Office
Enrollment Sort
Student Students Enrollment
Forms Forms
s Data
Sorted Prepare
Enrollment Class Bursar
Prepare
Forms Lists Student Class
Records Lists
Sorted
Class
Lists
Enrollment Here’s the revised Class
Forms
flowchart. How has it Lists
changed?
Faculty Bursar
Faculty
Original
Flowchart
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FLOWCHARTS VS. DFDs
© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart 134 of 136
QUIZ QUESTION
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SUMMARY