Chapter 3

Systems Documentation Techniques (Part 3)

3-1
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 Learning Objectives

 Understand the purpose of documentation.

 Explain why accountants need to understand documentation.
 Explain all the documentation techniques used in accounting
systems.
 Describe data flow diagrams and flowcharts:
 Discuss their similarities and differences.
 Prepare data flow diagrams and flowcharts.

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 Documentation Tools Recap

 In this chapter, we discuss two of the most common

documentation tools:
 Data flow diagrams
 Flowcharts

• Include three types:

– Document flowcharts describe the flow of documents and
information between departments or units.
– System flowcharts describe the relationship between inputs,
processing, and outputs for a system.
– Program flowcharts describe the sequence of logical operations
performed in a computer program.

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 System Flowcharts

 Now that we’ve looked at document flowcharts and

guidelines for creating flowcharts, let’s take a brief look at
system flowcharts.

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 System Flowcharts

 A system flowchart depicts the relationship among the inputs,

processes, and outputs of an AIS.
 The system flowchart begins by identifying the inputs to the
system.

• These inputs can be:

– New data
– Data stored for future use
– Both

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 System Flowcharts

 A system flowchart depicts the relationship among the inputs,

processes, and outputs of an AIS.
 The system flowchart begins by identifying the inputs to the
system.
 Each input is followed by a process, i.e., the steps performed
on the data.

• If the process is performed by a

computer, the logic of the computer
program would be depicted in a program
flowchart.

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 System Flowcharts

 A system flowchart depicts the relationship among the inputs,

processes, and outputs of an AIS.
 The system flowchart begins by identifying the inputs to the
system.
 Each input is followed by a process, i.e., the steps performed on
the data.
 The process is followed by outputs—the resulting new
information.
• The output may be:
– Stored for later use
– Displayed on a screen
– Printed on paper
– An input to the next process
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 System Flowcharts

 A system flowchart depicts the relationship among

the inputs, processes, and outputs of an AIS.
 The system flowchart begins by identifying the inputs to
the system.
 Each input is followed by a process, i.e., the steps
performed on the data.
 The process is followed by outputs—the resulting new
information.
 In other words, it’s the same basic input— process—
output pattern that we saw in the document flowchart.

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 System Flowcharts

 System
Flowchart
Shown in
Figure 3-10 in
your textbook
 Can you spot
the input—
process—
output pattern?

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 Program Flowcharts

 Program flowcharts illustrate the sequence of logical

operations performed by a computer in executing a program.
 They also follow an input—process— output pattern.

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 Program Flowcharts

• The program flowchart from

Figure 3-11 in your textbook
is©shown
Copyright on the right.
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 Program Flowcharts

• Note that the program flowchart

details the logic of processes
performed
Copyright by the computer.
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 Program Flowcharts

• This flowchart becomes the

programmer’s blueprint for writing
the
Copyright actual
© 2012 computer program.
Pearson Education 3-13
 Flowcharts vs. DFDs

 Now that we’ve examined both flowcharts and DFDs, it may

be useful to discuss the differences again.
 DFDs place a heavy emphasis on the logical aspects of a
system.
 Flowcharts place more emphasis on the physical
characteristics of the system.
 An example may be useful.

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 Flowcharts vs. DFDs

 EXAMPLE
 The registrar’s office of a small college receives paper
enrollment forms from students. They sort these records
alphabetically and then update the student record file to show
the new classes. They also prepare class lists from the sorted
enrollment forms. The sorted forms are forwarded to the bursar’s
office for billing purposes. Class lists are mailed to faculty
members.

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 Flowcharts vs. DFDs
Here’s a DFD
Students that goes
with the
Enrollment
Forms story.

1.0
Update Student
Student Records
Records
Enrollment
Forms

2.0
Prepare Bursar
Enrollment
Class Lists
Forms

Class
Lists

Faculty
3-16
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 Flowcharts vs. DFDs
Here’s a DFD Registrar’s Office
Students that goes Enrollment Sort
with the Students
Forms Forms
Enrollment
Forms story.

1.0 Sorted
A Update
Update Student Enrollment
Student
Student Records Forms
Records
Records
Enrollment
Forms Sorted Prepare
Enrollment Class
Forms
2.0 Here’s a Lists
Prepare Bursar
Enrollment flowchart
Class Lists
Forms
that goes Class Sorted
Enrollment
Class with the Lists Forms
Lists
story
Faculty
Faculty Bursar
3-17
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 Flowcharts vs. DFDs

 Now let’s change the story so that students enter enrollment

data online. The registrar’s office sends a tape file of the
enrollment data to the bursar’s office and continues to send
paper class lists to faculty.

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 Flowcharts vs. DFDs
Original Here’s the
Students Students
DFD revised DFD.
Enrollment Enrollment
How has it
Forms Data changed?

1.0 1.0
Update Student Update Student
Student Records Student Records
Records Records
Enrollment Enrollment
Forms Data

2.0 2.0
Prepare Bursar Prepare Bursar
Enrollment Enrollment
Class Lists Class Lists
Forms Data

Class Class
Lists Lists

Faculty Faculty
3-19
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 Flowcharts vs. DFDs
Registrar’s Office
Registrar’s Office

Enrollment Sort Student

Students
Forms Forms s
Enrollment Data

Update
Update Sorted Enrollment
A Enrollment Data
Student
Student Records
Forms
Records

Sorted Prepare Bursar Prepare

Enrollment Class
Forms Student Class
Lists
Records Lists

Sorted
Class
Lists
Enrollment Here’s the revised Class
Forms Lists
flowchart. How
Original has it changed?
Flowchart Faculty Bursar 3-20
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 Flowcharts vs. DFDs

 Moral of the story: Changes in the physical characteristics of

the process do affect the flowchart but have little or no impact
on the DFD.
 The DFD focuses more on the logic.

 When deciding which tool to employ, consider the

information needs of those who will view it.

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 Summary

 We’ve learned about graphical forms of documentation,

particularly:
 Data flow diagrams
 Flowcharts

 We’ve learned why these tools are important to accountants

and how they are employed.
 We’ve learned basic guidelines for creating data flow
diagrams and flowcharts.

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