Ch.

3: Systems Development and Documentation Techniques

3.2 Happy Valley Utility Company

a. Draw a system flowchart of the billing operations, commencing with the

computer preparation of the meter reading forms and ending with the mailing of
customer bills.

Customer Enter Completed

Meter Form Meter Forms
Master Current Meter Forms
Preparation
File Reading

Customer Mark-Sense
Sort By Document
Meter
Cust # Reader
Data

Customer
Meter
Data

Customer File Update

Master and
File Billing

Error List
Customer
& Summary
Bills
Report

Mail to
Customers

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 Accounting Information Systems

3.2
b. Draw a system flowchart depicting customer payments processing, starting with
the mail room operations and ending with the two printed reports.

Checks Compare
Checks To
&
Remittance Cashier
Separate
Stubs

List of
Correct Incorrect
Other
Stubs Stubs
Receipts

Type Type
Correct Correct
Stubs Stubs

Corrected Corrected
Stubs Stubs

Report of
Past-Due
Accounts
OCR Payments
Document Posting
Reader Run

Error List
& Summary
Report

Customer
Master
File

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Ch. 3: Systems Development and Documentation Techniques

3.3 Prepare a system flowchart of the process described.

Payroll Processing for Dewey Construction Company:

Job Time
Tickets

Key to
Tape
Encodings

Job Time
Records
Tape

Work in
Payroll Payroll
Process
Master Processing
Master
File System
File

Earnings
Statement Error
Payroll Transactions
Register Paycheck and Summary

3-8