SYSTEMS

DOCUMENTATION
TECHNIQUES
Acctg20 – Accounting Information System
What is documentation?
DOCUMENTATION TECHNIQUES
• Data flow diagram (DFD)

• Flowchart Narrative
descriptions
• Business process diagrams
 Read

Evaluate

Prepare
DATA FLOW DIAGRAM
•Simple (uses few symbols)

•Represent multiple levels

DFD Symbols
Data sources and destinations

Data flows

Transformation process

Data stores

Internal control
Levels in DFD
Context

Level 0

Level 1

.. Level N..
A customer pays an invoice with a check. Accounts

receivable is updated to reflect payment. The check is

recorded and deposited into the bank.

Context Diagram

Collection
Payment Deposit
Customer of credit Bank
sales
Level 0 AR Subsidiary
Ledger

Customer Payment
Payment Data 2. Record
Customer
Payment
1. Record
Cash
Receipts

Payment

3. Prepare Deposit
Deposit Bank
Cash Receipts
Journal
Level 0 with controls AR Subsidiary
Ledger
1. Check deposits are
approved by the
treasurer
Customer Payment
Payment Data 2. Record
Customer
Payment
1. Record
Cash
Receipts

Payment

3. Prepare Deposit
Deposit Bank
Cash Receipts
Journal 1
A customer places an online order to purchase

merchandise. The order is approved, filled, and sent to

the customer with an invoice.

An inventory request is received by the purchasing

department. The purchasing department prepares and

sends a purchase order to the appropriate vendor.

An inventory request is received by the purchasing

department. The purchasing department prepares and

sends a purchase order to the appropriate vendor.

FLOWCHART
•Document flowchart

•System flowchart

•Program flowchart
Document Flowchart
Document Flowchart
System Flowchart
System VS Program Flowchart
Common Symbols (Input/Output)

Document Multiple Copies Electronic

of One Paper Output
Document

Electronic Input
and Output
Electronic Data Device
Entry
Common Symbols (Processing)

Computer Manual
processing processing
Common Symbols (Processing)

Database Magnetic tape

Paper
Journal/ledger
document file
Common Symbols (Flows)

Document or
processing flow Communication
Link

On-page Off-page
connector connector

Decision Annotation
Processing transaction stored on magnetic tape to

update a master file stored on magnetic tape.

 Transaction
File

Old New
Master File Update Master
File File
Using a terminal to enter source document data and

send it to a remote location where an online processing

system records it in a database store on magnetic disk.

 Online
Processing Database
System

Source Data
Terminal
Using a terminal to query customer sales data

maintained on a magnetic disk.

Using a terminal to access a price list maintained on disk

to complete a purchase order. An electronic copy of the

purchase order is sent to the vendor and a backup copy

is printed and filed by vendor name.