DOCUMENTATION TECHNIQUES

Yane Devi Anna

INTRODUCTION

¨ How do accountants use documentation?

¤ At a minimum, they have to read documentation to
understand how a system works.
¤ They may need to evaluate the strengths and weaknesses of
an entity’s internal controls.
¤ They may peruse documentation to determine if a proposed
system meets the needs of its users.
INTRODUCTION

Documentation includes the following types of tools:

¤ Narratives (written descriptions)
¤ Data Flow Diagrams (DFD)

¤ Flowcharts
Flowcharts or DFDs ?
¨ Which method should you use—flowcharts or DFDs?
¤ 62.5% of IS professionals use DFDs
¤ 97.6% use flowcharts

¤ Both can be prepared relatively simply using available

software
¤ Both are tested on professional exams

¤ CONCLUSION: You need to know them both

INTRODUCTION
¨ Documentation covers the who, what, when, where,
why, and how of:
¤ Data entry
¤ Processing

¤ Storage

¤ Information output

¤ System controls
 Data flow diagrams

two of the most common documentation tools:

¤ Data flow diagrams

• Graphical descriptions of the sources and

destinations of data. They show:
– Where data comes from
– How it flows
– The processes performed on it
– Where it goes
Data flow diagrams
 DATA FLOW DIAGRAMS
• Example of a data flow
diagram of the customer
payment process Accounts
Receivable

Customer Remittance Receivables

1.0 data 2.0 Information
Customer payment Process Update Credit
Payment A/R Manager

Deposit

Bank
 DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Employee Update 2.0 Payroll
Change Empl. Pay check
Payroll Employ- Bank
form
file ees
Payroll
Disburse-
3.0 ment data 5.0
Notice that each Prepare Employee/
Payroll file Update
reports
process in the Gen.
Ledger
DFD is Payroll tax
disb. voucher
numbered Payroll
report
sequentially. 4.0 General
Ledger
Pay
Tax report
Manage- taxes
& payment Govt.
ment
Agencies
FLOWCHARTS
Describe 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.
FLOWCHARTS
FLOWCHARTS
DOCUMENT FLOWCHARTS
Bagan alir dokumen menunjukkan aliran dokumen dan informasi
yang menunjukan tanggung jawab dalam suatu organisasi.

Bagan alur ini menelusuri dokumen dari buaian hingga liang

kubur dan menunjukkan:
¨ Darimana sebuah dokumen berasal

¨ Kemana akan didistribusikan

¨ Bagaimana itu digunakan

¨ Apakah berakhir dalam proses tersebut

¨ Segala sesuatu yang terjadi saat mengalir melalui sistem

Guidelines for Drawing Flowcharts
¨ Pahami sistem yang akan dibuat
¨ Identifikasi proses bisnis, dokumen, aliran data, dan
prosedur pemrosesan data.
¨ Atur flowchart agar terbaca dari atas ke bawah
dan dari kiri ke kanan.
¨ Beri nama elemen secara deskriptif.
¨ Edit/Tinjau/Perbaiki agar mudah dibaca dan
dipahami.
Sales Department Credit Department Warehouse Shipping Department

Customer

Customer
Order

Prepare
Sales
Orders

Sales
Order #1
Sales
Sales
Order #1
OrderSales
#1
Order #1

First Stages in Constructing Document Flowchart Showing Areas

of Activity
 Sales Department Credit Department Warehouse Shipping Department
Sales A
Customer Order #1 Sales
Order2
Customer Sales
Order Checks
Credit Credit Order 4
Records Sales
Picks Stock
Prepare Records Order3
Goods
Sales
Orders Signed Sales
Order #1
Customer Sales Picks
Order Order2 Goods
Sales
Order #1
Sales
Sales
Order #1
OrderSales
#1 Sales
Order #1 Order 4
Sales
Signed Sales Order3
N Order #1
Sales
Order2 N
Distribute
SO and
File A
Customer
Order Sales Customer
Signed Sales
Order #1 Order 4
Sales Finished Document Flowchart
Order3
Sales Showing Areas of Activity
N
Order2
FLOWCHARTS VS. DFDs

Diagram Aliran Data (DFD) Bagan Aliran (Flowchart)

Menekankan pada aliran data Menekankan aliran dokumen (physical
(logical view) view) atau pencatatan trasaksi

Digunakan untuk mendesain sistem Diagram digunakan untuk

baru mendokumentasi sistem yang sudah
ada, karena menjelaskan bagaimana
data diolah dan disimpan

Menggunakan empat simbol Menggunakan lebih banyak simbol

Hanya menggambarkan aliran data Menunjukan urutan proses, dokumen
yang terlibat, pihak yang terkait dan
aliran data
Business Process Diagrams

¨ cara visual untuk merepresentasikan aktivitas dalam

proses bisnis
¨ Maksudnya adalah agar semua pengguna bisnis
dapat dengan mudah memahami proses)
¨ Dapat menunjukkan unit organisasi yang melakukan
aktivitas
Business Process Diagrams Basic Symbol
Payroll Business Process Diagram Example
Do your best……