BIT 102

Accounting Information
System
DATA FLOW
DIAGRAM
 Data Flow Diagram
Also known as DFD, Data flow diagrams are used to graphically represent the
flow of data in a business information system. DFD describes the processes
that are involved in a system to transfer data from the input to the file
storage and reports generation.

Data flow diagrams can be divided into logical and physical. The logical data
flow diagram describes flow of data through a system to perform certain
functionality of a business. The physical data flow diagram describes the
implementation of the logical data flow.
The four basic symbol
used to represent a
data-flow diagram
 Data Flow Diagram

Process
• A process receives input data and produces output with a different content
or form. Processes can be as simple as collecting input data and saving in
the database, or it can be complex as producing a report containing
monthly sales of all retail stores in the northwest region.

Example:
• Apply Payment
• Calculate Commission
• Verify Order
 Data Flow Diagram

Data Flow
• A data-flow is a path for data to move from one part of the information
system to another. A data-flow may represent a single data element such
the Customer ID or it can represent a set of data element (or a data
structure).

Example:
• Customer_info (LastName, FirstName, SS#, Tel #, etc.)
• Order_info (OrderId, Item#, OrderDate, CustomerID, etc.).
 Data Flow Diagram

Data Store
• A data store or data repository is used in a data-flow diagram to represent
a situation when the system must retain data because one or more
processes need to use the stored data in a later time.

Notation
• Data can be written into the data store, which is depicted by an outgoing
arrow
• Data can be read from a data store, which is depicted by an incoming
arrow.
• Examples are: inventory, Accounts receivables, Orders, and Daily Payments.
 Data Flow Diagram

External Entity
• An external entity is a person, department, outside organization, or other
information system that provides data to the system or receives outputs
from the system. External entities are components outside of the
boundaries of the information systems. They represent how the information
system interacts with the outside world.

• A rectangle represents an external entity

• They either supply data or receive data
• They do not process data
Data Flow Diagram

DFD Example
Data Flow Diagram
Of Sales Ordering
Processing System
FLOW CHART
 Flowchart

A system flowchart is the graphical representation of the physical

relationships among key elements of a system. These elements may
include organizational departments, manual activities, computer
programs, hard-copy accounting records (documents, journals,
ledgers, and files), and digital records (reference files, transaction
files, archive files, and master files).
 FLOWCHART START

sum = 0
• A flowchart is a diagram
that depicts the “flow” of a
program. Enter 10, 20

• The figure shown here is a sum = 10 + 20

flowchart for computing the
sum of two numbers.
Print sum

STOP
 FLOWCHART START

sum = 0
TERMINALS

Enter 10, 20
• represented by rounded
rectangles
• indicate a starting or ending sum = 10 + 20
point

Print sum

STOP
 FLOWCHART START

sum = 0
INPUT / OUTPUT OPERATIONS

• represented by parallelograms Enter 10, 20

• indicate an input or output

operation
sum = 10 + 20

Print sum

STOP
 FLOWCHART START

sum = 0
PROCESSES

• represented by rectangles Enter 10, 20

• indicates a process such as a

mathematical computation or
variable assignment
sum = 10 + 20

Print sum

STOP
Symbols Description

Start/End
Denotes the beginning or ending point of a program.

Flow Line
Denotes the direction of logic flow in a program. It used to connect one symbol to the
next symbol

Input/Output
Denotes information entering or leaving the system either an input operation or output
operation

Action or Process
Represents a process to be carried out or a computation for mathematical formula.

Decision or branching point

Denotes a decision to be made. This contains conditions like if or if-else where the
program should continue along one of the two routes.
FOUR 1) Sequence
FLOWCHART 2) Decision
3) Repetition
STRUCTURES 4) Case
 SEQUENCE STRUCTURE

• A series of actions are

performed in sequence
• The pay-calculating
example was a sequence
flowchart.
 DECISION STRUCTURE

Flowchart
The flowchart segment shows
how a decision structure is NO YES
expressed in programming x < y?
languages as an if/else
statement. Do Do
something something

Print Output
 DECISION STRUCTURE

Flowchart
The flowchart segment below
shows a decision structure NO YES
with only one action to x < y?
perform.
Do
something

Print Output
REPETITION STRUCTURE

The flowchart segment shows

a repetition structure Flowchart

YES
x < y? Add 1 to x

Print Output
CASE STRUCTURE

• Test variable for multiple values

• Series of case labels and optional default case
If years_employed = 2, If years_employed = 3,
bonus is set to 200 bonus is set to 400
If years_employed = 1, If years_employed is
CASE
bonus is set to 100 years_employed any other value, bonus
is set to 800

1 2 3 Other / Default

bonus = 100 bonus = 200 bonus = 400 bonus = 800

 CONNECTORS

The “A” connector indicates START

A

that the second flowchart

segment begins where the
first segment ends.

Or on-page connector END

A
COMBINING STRUCTURES

NO YES
This flowchart segment x > min?
shows two decision
structures combined. Do something NO YES
x < max?

Do something Do something

Print Output
 Flowchart
Log in to Facebook Account
 Flowchart

START

Input
www.facebook.com

Facebook Home Page

Input Email
Address and
Password Log in Error

Display YES NO
Is Email Add
Account and Password
Correct?

STOP