ACCOUNTING INFORMATION SYSTEMS

PROBLEM 7

1. What do Symbols 1 and 2 represent?

The Symbol 1 is the terminal showing source or destination of documents

and reports. On the other hand, symbol 2 represents the source document or
report.

2. What does the

operation involving Symbols
3 and 4 depict?

Symbol 3 denotes the

terminal input/output device
while symbol 4 signifies the
computer process (program
run). It depicts the entry of data
in real time into a system from a
computer terminal.

3. What does the

operation involving Symbols
4 and 5 depict?

Symbol 4 characterizes
the computer process (program
run). Conversely, symbol 5
indicates direct access storage
device (disk pack). It portrays
the storage/retrieval of data
to/from a computer disk.

4. What does the operation involving Symbols 6, 8, and 9 depict?

Symbol 6 is the hard copy (source documents and output). Symbol 8

represents manual operation. Lastly, symbol 9 denotes file for storing source
documents and reports. These symbols display the processing of a source
document and its placement into a file.
PROBLEM 8

This system flowchart starts with

the time sheets collected in batch
as the source document. The
information serves as terminal input
that is manually keyed into the
system. This data is now stored on
a magnetic disk of payroll data. An
editing program is run, which
checks on employee master file,
cost center master file and errors.
The employee number is verified
against an employee master file.
The validity of the cost center
assigned is also verified against a
master file. There is also a place
for errors. Errors found are to be
corrected in the program run.
These errors must be edited and
updated in employee master file
and cost center master file. The
good records are stored in a data
file and finally, a report program
generates pay checks and
management reports.