Chapter 6:

System Documentation
Techniques
Accounting Department,KPMAM
 1. Define documentation
technique
2. Prepare and use data flow
Content diagrams to understand,

Learning
evaluate, and document
information systems.

Outcome 3. Prepare and use flowcharts to

understand, evaluate, and
document information
systems.
DOCUMENTATION
Narratives, flowchart,diagrams, tables, graphical representations and other written
materials that explain how a system works.

So, these are supplemented by a narrative description of the system, a written step-by-
step explanation of system components and interactions.

It is important to :

1. Read documentation
2. Evaluate documentation
3. Prepare documentation
A picture worth a thousand words.

A written description of a system can be wordy and difficult to follow.

A visual image can convey vital system information more effectively than words.
 DOCUMENTATION TOOLS

Business Process Data Flow Diagram Flowchart (Physical

Diagram Flow Chart)

Graphical description of data Graphical description of the

Graphical descriptions of the
sources, data flows, sequence of movements or
business
transformation processes, data actions on how business
processes/steps/activities
storage, and data destinations. processes are performed and
used by a company
how documents flow through the
organization. There are several
types of flowcharts, including :

1. System flowchart
2. Program flowchart
3. Document flowchart
 BUSINESS PROCESS DIAGRAM
● Visual way to describe the different steps or 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

Example 1 : Revenue cycle (receiving an order, checking customer credit,verifying inventory

availability and confirming customer order acceptance)

Example 2 : Expenditure cycle (ordering goods, received goods, validate supplier invoice and
make payment to supplier)

Example 3 : Payroll cycle (updating the employee, validate attendance, prepare payroll and
disbursement)
Business
Process
Diagram
Symbols
Example : Business Process Diagram
 DATA FLOW DIAGRAM
● Graphically describes the flow of data within an organization.
● Four (4) basic elements :
1. Data sources and destinations
2. Data flow
3. Transformation processes
4. Data stores

Data sources and Data flow Transformation Data stores

destinations processes

Send data to and Flow of the data Transform data Represented by

receive data from by curved or from input to two horizontal
straight lines output lines
with arrows
Data Flow
Diagrams
Symbols
LETS TRY THIS QUESTIONS…
LETS TRY THIS QUESTIONS…
LETS TRY THIS QUESTIONS…
Subdividing The DFD
DFD are used to represent system at different levels of detail from very general to
highly detailed.

The Highest-level DFD is referred to as a context diagram because it provides the

reader with a summary-level view of a system.

context diagram : showing the data processing system, its input(s) and output(s), and
their sources and destinations.
 Example : Subdividing DFD

Context Diagram for payroll processing Level 0 DFD

Example : Subdividing DFD

Level 1 DFD for Process 2.0

 FLOWCHART: (PHYSICAL FLOW DIAGRAM)
● After preparing Data Flow Diagram, we need to determine the physical flows of various item such as
documents, data and system.
● Flowchart (physical flow diagram) is a pictorial, analytical technique used to describe some aspect of an
information system in a clear, concise and logical manner.
● It details the physical aspects of the system, data or documents such as manual or computerized, storage
media and file organization (the key points of flowchart)

4 categories of symbols in flowchart:

Inputs/Outputs Processing Storage symbols Flow &

symbols symbols Miscelloneouse
symbols

Input to or Where data is Flow of data,

Data processing,
output from a stored where begin or
either
system end, where
electronically or
by hand decision are
made and how to
add explanatory
note
 Flowchart Symbols

cylinder

Upside down
triangle

parallelogram

Upside down
pentagon
(action symbol)
oval

diomand

trapezium
 Example : System Flowchart Example : Program Flowchart
(Shows the relationship among input, (Shows the sequence logical operations a
processing and output in a system) computer performed: computer programme)

Relationship
between system
flowchart and
program flowchart.
 Example : Document Flowchart (Shows the flow of documents and procedures
performed on those documents among units; departments/group/office/function/
job title)
Ahmad Enterprise
Document Flowchart for Revenue Cycles 1. Gain information by interviewing PIC, observing and reviewing
2. Try designing a flowchart to model business process and
understand current situation
(a) Write name of business and title of the flowchart
(b) Establish the system boundary
(c) Determine the column heading: department/
group/office/function/ job title (not person's name)
(d) List action performed within each column
(e) Select appropriate symbols
(f) Draw flowchart from top to bottom and left to right. Should
have clear origin & terminator(document cannot appear ‘by
magic”. Should be by external parties or created internally.)
1. After completed the 1st draft, perform reality check by discussing
it with others in the organisation (is it really work and is there any
misunderstanding something?)
2. Try to spot opportunities for improvement by interviewing, surveys,
emails and box for any problems and suggestions. (Refer next
slide)
3. Revise flowchart as needed
Prepared by: 4. Write the preparer's name and date
Khadijah bt Khuwailid
Accounting Department
1 Jan 2022
Examples of improvement in document flowchart

● Redesign documents
● Increase or decrease number of copies
● Obtaining authorization signatures for
transactions
● Filing documents in different ways
● Changing a form from paper to electronic (or
vice versa)
● Identify risk and increase internal control. Eg:
Is paper file missing from flowchart because
it does not exist?

In general, visual representations such as business

process diagrams help people understand
complexity and see “holes” to be filled with
information or opportunities to improve.
Flowcharting is an art.

The styles used for drawing flow chart differs from

person to person.

Make it simple, understandable, consistent and use

standardized symbols.

Draw flowchart in one page as possible. Multiple pages

should be numbered (1 of x, 2 of x, etc). Use off-page
connector to connect any flow between pages.
There are no hard-and-fast rules for doing
flowcharting.
With time, practice and patience, you can learn
the art of developing clear, meaningful
flowcharts and using them as analytical tools in
the accounting information system.

It can be ‘instruction book’ that explains how

everyday tasks in an organization are
accomplished.
LETS TRY THIS QUESTIONS…
LETS TRY THIS QUESTIONS…
Must-watch videos on document flowcharts

https://www.youtube.com/watch?v=wSqP-nsO8lc

https://www.youtube.com/watch?v=pGfGyBWQpjk

https://www.youtube.com/watch?v=QrDystnVYZ4
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