BESTLINK COLLEGE

OF THE PHILIPPINES
ACCOUNTING INFORMATION SYSTEM
Systems Documentation Techniques and
Relational Database
Dr. Ma. Edna T. Portugal, CPA, BOA Accredited
 IV. LESSON PROPER

LET’S BEGIN

Based on the preliminary activities, what did you notice about it?
________________________________________________________
CONGRATULATIONS!
You may now proceed to the lesson.

Source: Syllabus based on CMO30 Series of 2017

CMO30 Series of 2013
 System Documentation Techniques
Data Flow Diagrams (DFD)
It focuses on the data flows for:
• Processes
• Sources and destinations of the data
• Data stores
DFD are visually simple, can be used to represent the same process at a high abstract or detailed level.

Flowcharts
It describes an information system showing:
• Inputs and Outputs
• Information activities (processing data)
• Data storage
• Data flows
• Decision steps
Key strengths of flowcharts are that they can easily capture control via decision points, show manual vs.
automated processes.

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Types of Flowcharts
• Document: shows the flow of documents and data for a process, useful in evaluating internal controls
• System: depicts the data processing cycle for a process
• Program: illustrates the sequence of logic in the system process

Business Process Diagrams

• Is a visual way to represent the activities in a business process
• Intent is that all business users can easily understand the process from a standard notation (BPMN: Business
Process Modeling Notation)
• Can show the organizational unit performing the activity

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Basic Data Flow Diagram Elements

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 Flowcharts Symbols

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Business Process Diagram Basic Symbols

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 Database
Efficiently and centrally coordinates information for a related group of files
• A file is a related group of records
• A record is a related group of fields
• A field is a specific attribute of interest for the entity (record)

Advantages of Databases

•Data is integrated and easy to share

•Minimize data redundancy
•Data is independent of the programs that use the data
•Data is easily accessed for reporting and cross-functional analysis

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 Example of Database

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 Relational Database
• Represents the conceptual and external schemas as if that “data view” were truly stored in one table.
• Although the conceptual view appears to the user that this information is in one big table, it really is a set of
tables that relate to one another.

Business have a set of related tables because the Data stored in one large table can be redundant and inefficient
causing the following problems: Update anomaly, Insert anomaly and Delete anomaly

Queries

Users may want specific information found in a relational database and not have to sort through all the files to get
that information. So they query (ask a question) the data.

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 Relational Data Tables

Primary Keys

Foreign Key (Customer # is a Foreign

key in the Sales Table because it is a
Primary key that uniquely identifies
Customers in the Customer Table).
Because of this, the Sales Table can
relate to the Customer Table (see red
arrow above).
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 Creating Query Query Answer

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