Chapter 3 Systems Development AND Docume PDF

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System Development and Document...

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CHAPTER 3 SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 3.1

Identify the DFD elements in the following narrative: A customer purchases a few items from a local grocery store. Jill, a salesclerk, enters the transaction in the cash register and takes the customer’s money. At closing, Jill gives both the cash and the register tape to her manager. Data Flows: merchandise, payment, cash and register tape Date Source: customer Processes: capture sales and payment data and collect payment, give cash and register tape to manager Storage: sales file (register tape), cash register

3.2

Do you agree with the following statement: “Any one of the systems documentation procedures can be used to adequately document a given system”? Explain. It is usually not sufficient to use just one documentation tool. Every tool documents a uniquely important aspect of a given information system. For example:  System flowcharts are employed to understand physical system activities including inputs, outputs, and processing.  Data flow diagrams provide a graphic picture of the logical flow of data within an organization.  Business process diagrams show the activities a company engages in to do business and the diagrams can be used to evaluate internal controls strengths and weaknesses. Each alternative is appropriate for a given aspect of the system. As a result, they work together to fully document the nature and function of the information system.

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Ch. 3: Systems Development and Documentation Techniques

3.3

Compare the guidelines for preparing flowcharts, BPDs, and DFDs. What general design principles and limitations are common to all 3 documentation techniques? Similar design concepts include the following: 

All three methods require an initial understanding of the system before actual documentation begins. This insures that the system is properly represented by the diagram.



All three methods require the designer to identify the elements of the system and to identify the names and relations associated with the elements.



All three methods encourage the designer to show only the regular flows of information and not to be concerned with unique situations.



All three require more than one “pass” to capture the essence of the system accurately.

The product of all three methods is a model documenting the flow of information, processes, and/or documents in an information system. All three documentation methods are limited by the nature of the models they employ, as well as by the talents and abilities of the designer to represent reality. 3.4

Your classmate asks you to explain flowcharting conventions using real-world examples. Draw each of the major flowchart symbols from memory, placing them into one of four categories: input/output, processing, storage, and flow and miscellaneous. For each symbol, suggest several uses. The major flowcharting symbols and their respective categories are shown in Fig. 3.8 in the text. With respect to how symbols are used, student answers will vary. Possible examples include: Input/Output Symbols  Document: an employee time card, a telephone bill, a budget report, a parking ticket, a contract  Display: student information monitors, ATM monitors, a computer monitor. Processing Symbols  Processing: processing a student payroll program, assessing late fees  Manual operation: writing a parking ticket, preparing a paper report, collecting and entering student payments Storage Symbols  Database: alumni information database, a student information database or an airline reservation database stored on-line.  Magnetic tape: archival student information Flow (Miscellaneous)  Communication link: a telephone linkage that connects you to an on-line database. 3-2 © 2015 Pearson Education, Inc.

Accounting Information Systems

SUGGESTED ANSWERS TO THE PROBLEMS

Prepare flowcharting segments for each of the following operations:

3.1

a.

processing transactions stored on a sequential medium such as a magnetic tape to update a master file stored on magnetic tape Old Master File

Transactions Update File

New Master File

A sequential medium has to be read and processed from beginning to end and you cannot store the updated information on the input tape. Instead, you have to create a new master file on a new tape, as shown above

b.

processing transactions stored on magnetic tape to update a database Transactions

Update File

Data base

Virtually all databases are stored on a random access device so a record that is to be updated can be found, updated, and written back to the same hard drive or other random access device.

c.

que r y i ngada t a ba s ea ndpr i nt i ngt heque r yr e s ul t Data File

Generate Report

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Report

Ch. 3: Systems Development and Documentation Techniques

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Accounting Information Systems

3.1 (continued) Assorted Flowcharting Segments d.

using a terminal to enter paper-based source document data and send it to a remote location where a corporate computer updates the company database. View Data Entered

Database

Update Database

Terminal Source Data Enter Data

e.

using a terminal to query your customer sales database

Display Query Terminal

Query Customer Sales Data

Customer Sales Database

Enter Query

f.

a scheduled automatic backup of a database to an external hard drive

Database

Scheduled Automatic Backup

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External Hard Drive

Ch. 3: Systems Development and Documentation Techniques

3.1 (continued) Assorted Flowcharting Segments

g.

use a terminal to enter employee hours recorded on time cards to update both the payroll transaction file and the wage data in the payroll master file

View timecard data entered

Payroll Transaction File

Terminal

Timecard

Enter timecard data

Record timecard data on the payroll transaction file and update wage data maintained on the payroll master file

Payroll Master File

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Accounting Information Systems

3.1 (continued) Assorted Flowcharting Segments h.

use a terminal to access a price list in the sales database to complete a purchase order. An electronic copy of the purchase order is sent to the vendor and a backup copy is printed and filed by vendor name Purchase Order (electronic)

To Vendor

View Price List

Terminal

Access price list, create electronic purchase order, & print paper backup

Sales Database

copy

Request Price List Purchase Order (paper)

A

i.

make an airline reservation online from your home computer

Customer View Reservation Data

Airline

Make an airline reservation

Update Reservation file

Computer

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Reservation File

Ch. 3: Systems Development and Documentation Techniques

3.2

Prepare a system flowchart of the process described.

a.

on

Remote location jobtime ticket

t

Terminal

Express-mailed weekly to headquarters

Enter job-time ticket data

Payroll summary report

Weekly: Update payroll, work in process, & payroll transaction databases, disburse funds, print reports

Scan job time tickets

Disburse Funds Employee Payments

Government Payments

401K company Payments

Work in process database

Payroll database

Payroll transaction file Employee query

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Accounting Information Systems

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3.2

b.

Employee

Prepare a business process diagram for the process described. Activities Performed

Job Sites Enter jobtime tickets

Data Processing

Process jobtime tickets

Weekly

Remote locations

Express mail paper jobtime tickets

Enter jobtime tickets daily

Update payroll database, work in process database, payroll transaction file

Payroll Supervisor

Employee s

Disburse funds to employees, government, 401K company

Create and send summary payroll report

Review summary payroll report

Access payroll data using Internet

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Accounting Information Systems

Prepare a document flowchart to reflect how ANGIC Insurance Company processes its casualty claims.

a.

3.3

CLAIMS DEPARTMENT

ADJUSTER From claimant

Proof of Loss Form

Notice of Loss

START

1 2

Prepare proof of loss form, claim record

From Claimant

3

Loss

Proof of Loss

1 2

Notice of Loss

3

Loss

Claim Record

Adjuster’s Report

To Claimant

Proof of Loss Loss

Adjuster’s Report

1 3

Claim Record Proof of Loss

N

2

Proof of Loss

2

Notice of Loss

2

Prepare Separate Report

Assist claimant with form

DATA PROCESSING

1

Authorize Claim Payment

2

oss

Proof of Loss

Prepare Check & Disbursement List

Disbursement List

1

Proof of Loss

N

Adjuster’s Report

To claimant

Check

To Claimant

A

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Accounting

Adjuster’s Report To Claimant

Ch. 3: Systems Development and Documentation Techniques

3.3

b.

1 Prepare a BPD to reflect how ANGICLoss Insurance Company processes its casualty claims. ss

Employee Claims Department

From Claimant Receive notice of loss

Prepare proof of loss form, send to claimant

Data Processing Department

Adjustor

Claims Department

A thorize Claim Payment

Activities Performed Initiate record of claim

Receive notice of loss & record of claim

Help claimant complete proof-ofloss, agree on loss amount

Prepare adjuster report

Receive proofof-loss, adjustor report

Authorize payment to claimant

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Receive authorized proof-of-loss

Prepare & disburse payment check

Prepare cash disbursements list

Accounting Information Systems

Accounting Review cash disbursement list 3. 4 Prepare a BPD that documents Beccan’s business processes.

Employee Retail Store

Activities Performed Weekly & rush orders

Review inventory, place order Shipping Clerk

Warehouse Inventory Control Clerk Purchasing Department

Quarterly

Count inventory and reconcile to corporate database

Receive goods

Fill orders, authorize delivery, ship goods System generates purchase requisition

Adjust & approve purchase requisition

Finalize & approve system generated PO

Maintain & update perpetual inventory system

Send PO to vendor

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Ch. 3: Systems Development and Documentation Techniques

Warehouse Receiving Clerk Accounts Payable

Receive system prepared receiving report

Receive goods, complete receiving report: date and quantity From vendor Get receiving report & PO

Receive vendor invoice

Reconcile P.O., receiving report, invoice

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Disburse funds to vendors

3.5 a.

Prepare a context diagram and level 0 DFD to document the payroll processing system at No-Wear Products. Context Diagram for the payroll processing system at No-Wear Products

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Ch. 3: Systems Development and Documentation Techniques

3.5

a. (continued.)

Level 0 Data Flow Diagram for the payroll processing system at No-Wear Products.

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Accounting Information Systems

3.5

b. Prepare a document flowchart to document the payroll processing system at No-

Wear Products.

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Ch. 3: Systems Development and Documentation Techniques 3.6

a.

Prepare a context diagram and a level 0 DFD to document accounts payable processing at S&S.

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Accounting Information Systems

3.6

a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable

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3.6 3.7 a.

Develop a context diagram and a level 0 DFD for the cash receipts system at S&S.

Bank Deposit

Payment at Sale Cash Receipts System

Customers Remitances on Account

Cash Receipts Report

Management

Aged Trial Balance Credit and Collections

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Accounting Information Systems

3.7

a. (continued)

Customers

Level 0 Data Flow Diagram of the Cash Receipts System at S&S:

Remittance File

Payments at Sale Remittances on Account

1.0 Process Payments

Remittance Slips

2.0 Update Customer Accounts

Endorsed Checks & Cash, Deposit Slip

Bank

Accounts Receivable Ledger

3.0 Prepare Reports

Aged Trial Balance

Cash Receipts Report

Management

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Credit and Collections

Ch. 3: Systems Development and Documentation Techniques

3.7

b.

Prepare a document flowchart to document the cash receipts system at S&S.

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3. 7

c .

Prepare a business process diagram for the cash receipts system at S&S

Empl o y e e Tr e a s u r e r

Ac t i v i t i e sPe r f o r me d Fr o mc us t o me r Receive cash and remittance advices, Endorse checks, and Prepare deposit slip

Cl e r k Deposit cash in bank Ac c ou n t s Re c e i v a b l e

Ma n a g e me n t : Sc o t t & Sus a n

Cr e d i ta n d Col l e c t i o ns

We e kl y

Receive remittance advice, Update accounts receivable

Generate cash receipt report & aged trial balance using A/R ledger

Review cash receipts report

Review aged trail balance

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3. 8 Draw a context diagram and at least two levels of DFDs for the preceding

operations.

Invoice

Coupon Order Phone Order

Shipping Notice

Cancellation Payment

Cancellation Response Mail Order System

Customer Order Inquiry

Customer Order Inquiry Response

Product Inquiry

Product Inquiry Response

Payment Inquiry

Payment Inquiry Response

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Accounting Information Systems 3.8.

Level 0 Data Flow Diagram for a mail order company:

phone order coupon order

cancellation response

order inquiry 1.0 Process Order Transaction

Customer

product inquiry response

Customer

order inquiry response

order cancellation product inquiry

valid order invoice Order File

product details

Customer shipping notice

valid order customer details 2.0 Process Shipment

Product File product details

billed order

Customer File

payment inquiry

Accounts Receivable File

Customer

billed order

payment 3.0 Process Payment Transaction

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payment inquiry response

Ch. 3: Systems Development and Documentation Techniques 3.8.

Level 1 Data Flow Diagram for a mail order company:

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Accounting Information Systems

Customer order cancellation

1.1 Process Order

valid order

cancelled order

order

1.2 Process order cancellation

cancellation response

Order File

Customer order details Product File order inquiry product details 1.4 Process product inquiry

1.3 Process order inquiry

product inquiry response

product inquiry inquiry response

Customer

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Ch. 3: Systems Development and Documentation Techniques 3.9

a.

Prepare a context diagram and at least two levels of DFDs for this process.

Registration request Course enrollment reports Course Registration System

Student

Instructor

Fees notice Prerequisite notice Course closed notice Student acceptance notice

Level 0 Data Flow Diagram for a course registration system:

accounts receivable file

Instructor

student records file

Registration details

Student

fees notice

class lists file

1.0 Register student

course records file

prerequisite notice course closed notice student acceptance notice 3-28 © 2015 Pearson Education, Inc.

course enrollment report 2.0 Prepare course enrollment reports

Accounting Information Systems

3.9

a. (continued)

Level 1 Data Flow Diagram for a registration system:

accounts receivable file

1.1 Check fees due

student record file paid registration details

course file

fees notice registration details

1.2 Check prerequisites

prerequisite notice

class list file

valid registration details 1.3 Check class availability closed course notice

Student student acceptance notice

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