ST.

ANTHONY’S COLLEGE
San Jose, Antique

BUSINES EDUCATION DEPARTMENT

AEC 220 Accounting Information Systems

SYSTEMS DOCUMENTATION TECHNIQUES

I. Introduction

Documentation explains how a system works, including the who, what, when, where, why, and how
of data entry, data processing, data storage, information output, and system controls. These are
supplemented by a narrative description of the system, a written step-by-step explanation of
system components and interactions

Documentation tools are important on the following levels:

1. Read documentation to determine how a system works.
2. Evaluate documentation to identify internal control strengths and weaknesses and recommend
improvements as well as to determine if a proposed system meets the company’s needs.
3. Prepare documentation that shows how an existing or proposed system operates.

Human-Readable Documentation Tools

1. Business process diagrams (BPD)

2. Flowchart
a. Document flowchart
b. System flowchart
c. Program flowchart
3. Data flow diagram (DFD)

II. Business Process Diagrams

A business process diagram (BPD) is a visual way to describe the different steps or activities in a
business process.

Guidelines for Preparing Business Process Diagrams

1. Identify and understand the business processes.
2. Ignore certain items.
3. Decide how much detail to include.
4. Organize diagram.
5. Enter each business process on the diagram.
6. Draw a rough sketch of the BPD.
7. Draw a final copy of the BPD.

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 ST. ANTHONY’S COLLEGE
San Jose, Antique

BUSINES EDUCATION DEPARTMENT

AEC 220 Accounting Information Systems

Example:

III. Flowcharts

A flowchart is a pictorial, analytical technique used to describe some aspect of an information

system in a clear, concise, and logical manner. Flowcharts record how business processes are
performed and how documents flow through the organization. They are also used to analyze how to
improve business processes and document flows.

Flowcharts use a standard set of symbols to describe pictorially the transaction processing
procedures a company uses and the flow of data through a system. Flowcharting symbols are divided
into four categories:
1. Input/output symbols show input to or output from a system.
2. Processing symbols show data processing, either electronically or by hand.
3. Storage symbols show where data is stored.
4. Flow and miscellaneous symbols indicate the flow of data, where flowcharts begin or end,
where decisions are made, and how to add explanatory notes to flowcharts.

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 ST. ANTHONY’S COLLEGE
San Jose, Antique

BUSINES EDUCATION DEPARTMENT

AEC 220 Accounting Information Systems

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 ST. ANTHONY’S COLLEGE
San Jose, Antique

BUSINES EDUCATION DEPARTMENT

AEC 220 Accounting Information Systems

Guidelines for Preparing Flowcharts

1. Understand the system.
2. Identify the entities to be flowcharted.
3. Organize flowchart.
4. Clearly label all symbols.
5. Page connectors.
6. Draw a rough sketch of the flowchart.
7. Draw a final copy of the flowchart.

Types of Flowcharts

1. Document flowcharts - illustrate the flow of documents and data among areas of responsibility
within an organization.
a. Internal control flowchart - used to describe, analyze, and evaluate internal controls,
including identifying system strengths, weaknesses, and inefficiencies.

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 ST. ANTHONY’S COLLEGE
San Jose, Antique

BUSINES EDUCATION DEPARTMENT

AEC 220 Accounting Information Systems

2. System flowchart - depicts

the relationships among
system input, processing,
storage, and output.

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 ST. ANTHONY’S COLLEGE
San Jose, Antique

BUSINES EDUCATION DEPARTMENT

AEC 220 Accounting Information Systems

3. Program flowchart - illustrates the sequence of logical operations performed by a computer in
executing a program.

IV. Data Flow Diagrams

Data flow diagram (DFD) is a graphical description of the flow of data within an organization,
including data sources/ destinations, data flows, transformation processes, and data storage.

It uses the first four symbols (shown below) to represent four basic elements: data sources and
destinations, data flows, transformation processes, and data stores.

• Data source is the entity that produces or sends the data entered into a system.
• Data destination is the entity that receives data produced by a system.
• Data flow is the movement of data among processes, stores, sources, and destinations.
• Processes are actions that transform data into other data or information.
• Data store is the place or medium where system data is stored.

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 ST. ANTHONY’S COLLEGE
San Jose, Antique

BUSINES EDUCATION DEPARTMENT

AEC 220 Accounting Information Systems

Example:

Subdividing the DFD

DFDs are subdivided into

successively lower levels to
provide ever-increasing amounts
of detail because few systems
can be fully diagrammed on one
sheet of paper. Also, users have
differing needs, and a variety of
levels can better satisfy differing
requirements. The highest-level
DFD is referred to as a context
diagram.

• Context diagram - highest-

level DFD; a summary-level
view of a system, showing the
data processing system, its
input(s) and output(s), and
their sources and destinations.

Guidelines for Drawing a DFD

1. Understand the system.
2. Ignore certain aspects of the system.
3. Determine system boundaries.
4. Develop a context diagram.
5. Identify data flows.
6. Group data flows.
7. Identify transformation processes.
8. Group transformation processes.
9. Identify all files or data stores.
10. Identify all data sources and destinations.
11. Name all DFD elements.
12. Subdivide the DFD.
13. Give each process a sequential number.
14. Refine the DFD.
15. Prepare a final copy.

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