Professional Documents
Culture Documents
Aisch 02
Aisch 02
and Documentation
Chapter 2
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2–1
Learning Objective 1
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2–2
Users of Systems Techniques
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2–3
Use of Systems
Techniques in Auditing
2. The financial
1. The interim audit
statement audit
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2–4
Internal Control Evaluation
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2–5
Compliance Testing
– input-process-output (IPO)
– hierarchy plus input-process-output (HIPO)
– logical data flow diagrams (DFD)
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2–6
Working Papers
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2–7
Working Papers
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2–8
Use of Systems Techniques
in Systems Development
1. Systems analysis
2. Systems design
3. Systems implementation
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2–9
Systems Analysis
Interviewing Observations
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Systems Design
Systems flowcharting
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Systems Implementation
Program flowcharts
Decision tables
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 12
Learning Objective 2
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 13
Systems Techniques
What is a flowchart?
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 14
Basic Symbols
Input/output
Process
Flowline
Annotation
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 15
Specialized Input/Output Symbols
Punched
card
Punched
tape
Online
storage
Magnetic
disk
Magnetic
tape
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Specialized Input/Output Symbols
Document
Communication
link
Manual
input
Offline
storage
Display
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 17
Specialized Process Symbols
Auxiliary
Decision operation
Predefined
process Merge
Preparation Extract
Manual
operation Collate Sort
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Additional Symbols
Connector
Transmittal tape
Off-page
connector
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 19
Symbol Use in Flowcharting
Approved
invoice
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 21
Symbol Usage Illustration
Approved Review
and Invoice
invoice
approve
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 22
Symbol Usage Illustration
Stores Purchasing
Approved A
invoice
Invoice
A
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Symbol Usage Illustration
Prepare
purchase order Vendor
and update files
vendor files
Purchase
order
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 24
Learning Objective 3
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 25
IPO and HIPO Charts
System: Payroll
Author: Mr. Foxx Description: Calculate
Chart Number: 3.1 Gross Pay Date: 6/9/0X
Input Process Output
Payroll job record Accumulate hours Gross pay records
Payroll master file worked Payroll master file
Find correct pay rate Error messages
Compute gross pay
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 27
HIPO Illustration
1.0
Payroll system
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 28
HIPO Illustration
3.1 3.2
Calculate Calculate
gross pay net pay
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 29
Systems and Program Flowcharts
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 30
Logical Data Flow
Diagram Symbols
Name Symbol Meaning
Represents sources and
Terminator destinations of data
Task or function
Process being done
Communication
Data flow channel
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 31
Data Flow Diagram
Payroll Process
data Paychecks
Timekeeping payroll Employees
data
Payroll Payroll
data details
Payroll Data
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 32
Data Flow Diagram Expanded
Current
status Employee
data
Payroll
data Verify
Timekeeping payroll
data
P1
Data
valid Valid
payroll data
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Data Flow Diagram Expanded
Valid
payroll data
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 34
Data Flow Diagram
Expanded Further
Compute Paychecks
net pay Employees
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 35
Analytic, Document, and Forms
Distribution Flowcharts
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 36
Analytic, Document, and Forms
Distribution Flowcharts
Purchase Receive
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Analytic Flowchart
Purchasing Suppliers
Approve Select
vendor vendors
list
Prepare Requests
quotation for
requests quotation
Requests
for Quotations
quotation
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 38
Analytic Flowchart
Purchasing Suppliers
Quotations Quotations
Select Prepare
bid purchase
order
Purchase Purchase
order order
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 39
Document Flowchart
Controller Vice President Manufacturing
Accounts Purchasing Agent Receiving Stores
Payable
Purchase Purchase
Purchase requisition requisition
requisition 1 1
2 2
Purchase Purchase
To Vendor order order
1 3
2 Purchase
Purchase 3 order
order 4 4
5 5
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 40
Forms Distribution Chart
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 41
Analytical Flowcharting Illustration
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Narrative Techniques
Document reviews
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 43
Resource Utilization Analysis
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 45
Decision Analysis Techniques
Decision to be made
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 46
Branching Table Format
Code
1 2 3 4
equal to
Inconnector Inconnector
Go to
reference reference
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 47
Decision Table Format
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 48
Decision Table for
Processing Labor Distribution
10 Regular dollars × × × ×
11 Overtime dollars × ×
Then 12 Shift dollars × ×
13 Error no shift or OT × × ×
14 Nest record × × × × × × ×
Go to – F (Function); R (Rule, same table); T (Table)
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 49
End of Chapter 2
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 50