Chapter 3 Solutions
Short Description
ch3...
Description
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.
3-1 © 2015 Pearson Education, Inc.
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.
querying a database and printing the query result
Data File
Generate Report 3-3 © 2015 Pearson Education, Inc.
Report
Ch. 3: Systems Development and Documentation Techniques
3-4 © 2015 Pearson Education, Inc.
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 Update Database
Terminal
Source Data
e.
Database
Enter Data
using a terminal to query your customer sales database D 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
3-5 © 2015 Pearson Education, Inc.
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
3-6 © 2015 Pearson Education, Inc.
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 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
Computer
Airline
Make an airline reservation
Update Reservation file
Reservation request 3-7 © 2015 Pearson Education, Inc.
Reservation File
Ch. 3: Systems Development and Documentation Techniques
3.2
a.
Prepare a system flowchart of the process described. Remote location jobtime ticket
View jobtime ticket form Terminal 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
View payroll data
401K company Payments
Work in process database
Payroll database
Payroll transaction file
3-8 © 2015 Pearson Education, Inc.
Employee query
Accounting Information Systems
3-9 © 2015 Pearson Education, Inc.
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
Disburse funds to employees, government, 401K company
Create and send summary payroll report
Review summary payroll report
Employees Access payroll data using Internet
3-10 © 2015 Pearson Education, Inc.
Accounting Information Systems
3.3
Prepare a document flowchart to reflect how ANGIC Insurance Company processes its casualty claims.
a.
CLAIMS DEPARTMENT
ADJUSTER From claimant
Notice of Loss
START
1 2
Proof of Loss Form Proof of
Prepare proof of loss form, claim record
From Claimant
3
Loss
DATA PROCESSING
4 1 2
Proof of Loss Proof of Loss
4
Adjuster’s Report
To Claimant Adjuster’s Report
Loss
2
1
Proof of Loss Proof of
3
Authorize Claim Payment
2
Loss
4
Claim Record
Proof of Loss
N
2
1
Proof of Loss Proof of
Claim Record
Notice of Loss
2
Prepare Separate Report
Assist claimant with form
Notice of Loss
3
Proof of Loss
Prepare Check & Disbursement List
Disbursement List
1
Proof of Loss
N
Adjuster’s Report
To claimant
3-11 A © 2015 Pearson Education, Inc.
Check
To Claimant
Accounting
Ch. 3: Systems Development and Documentation Techniques
3.3
b.
Employee Claims Department
Prepare a BPD to reflect how ANGIC Insurance Company processes its casualty claims.
Activities Performed From Claimant Receive notice of loss
Data Processing Department
Adjustor
Claims Department
Prepare proof of loss form, send to claimant
Initiate record of claim
Receive notice of loss & record of claim
Help claimant complete proofof-loss, agree on loss amount
Prepare adjuster report
Receive proofof-loss, adjustor report
Authorize payment to claimant
3-12 © 2015 Pearson Education, Inc.
Receive authorized proof-ofloss
Prepare & disburse payment check
Prepare cash disbursements list
Accounting Information Systems
Accounting Review cash disbursement list 3.4
Employee Retail Store
Prepare a BPD that documents Beccan’s business processes. 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
3-13 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
Warehouse Receiving Clerk
Receive system prepared receiving report
Receive goods, complete receiving report: date and quantity
Accounts Payable
From vendor Get receiving report & PO
Receive vendor invoice
3-14 © 2015 Pearson Education, Inc.
Reconcile P.O., receiving report, invoice
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
Employee Time Card Data Operating Documents
Employee Paychecks
Payroll Processing System
Internal Reports
Management
Human Resources Department Personnel Data Withholding Reports
3-15 © 2015 Pearson Education, Inc.
Governmental Agencies
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.
3-16 © 2015 Pearson Education, Inc.
Accounting Information Systems
Time Card Data
Operating Departments
Human Resources Department
Personnel Changes 1.0 Process Employee Timecards
2.0 Update Payroll File
Payroll File
4.0 Generate Payroll Reports
3.0 Generate Paycheck Internal Reports
Employee
Pay check Management
3.5
Withholding Reports
Governmental Agencies
b. Prepare a document flowchart to document the payroll processing system at No-
Wear Products. 3-17 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
3-18 © 2015 Pearson Education, Inc.
Accounting Information Systems
3.6 a.
Prepare a context diagram and a level 0 DFD to document accounts payable processing at S&S.
Purchasing
Receiving Purchase Order Receiving Report
S&S Accounts Payable Invoice
Vendor
Payment & Remittance Advice
Accounts Payable Report
3-19 © 2015 Pearson Education, Inc.
Management
Ch. 3: Systems Development and Documentation Techniques
3-20 © 2015 Pearson Education, Inc.
Accounting Information Systems
3.6
a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable
Vendor
Purchasing
Receiving
Invoice Purchase Order
1.0 Record Payable
2.0 Collect & Store Purchase Orders & Receiving Reports
Receiving Report
Purchase Orders Accounts Payable
Vendor Invoices
Receiving Reports
Cash Disbursements Journal
3.0 Make Payment
Accounts Payable Report
4.0 Prepare Management Reports
Payment & Remittance Advice
Paid Invoices
Management
3-21 © 2015 Pearson Education, Inc.
Vendor
Ch. 3: Systems Development and Documentation Techniques
3-22 © 2015 Pearson Education, Inc.
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
3-23 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
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
3-24 © 2015 Pearson Education, Inc.
Credit and Collections
Accounting Information Systems
3.7
b.
Prepare a document flowchart to document the cash receipts system at S&S.
3-25 © 2015 Pearson Education, Inc.
3.7
c.
Employee Treasurer
Prepare a business process diagram for the cash receipts system at S&S Activities Performed From customer Receive cash and remittance advices, Endorse checks, and Prepare deposit slip
Clerk Deposit cash in bank Accounts Receivable
Management: Scott & Susan
Credit and Collections
Weekly
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
3-26 © 2015 Pearson Education, Inc.
3.8
Draw a context diagram and at least two levels of DFDs for the preceding operations.
Invoice
Coupon Order Phone Order Cancellation Payment
Shipping Notice Cancellation Response Mail Order System
Customer Order Inquiry Product Inquiry Payment Inquiry
Customer Order Inquiry Response Product Inquiry Response Payment Inquiry Response
3-27 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
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
3-28 © 2015 Pearson Education, Inc.
payment inquiry response
Accounting Information Systems
3.8.
Level 1 Data Flow Diagram for a mail order company:
3-29 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
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
3-30 © 2015 Pearson Education, Inc.
Accounting Information Systems
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
Fees notice Prerequisite notice Course closed notice Student acceptance notice
Level 0 Data Flow Diagram for a course registration system:
3-31 © 2015 Pearson Education, Inc.
Instructor
Ch. 3: Systems Development and Documentation Techniques
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
3-32 © 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
3-33 © 2015 Pearson Education, Inc.
accepted registration details
1.4 Register student
Ch. 3: Systems Development and Documentation Techniques
3.9
b.
Prepare a flowchart to document this process.
Student
Registration system
Check for unpaid fees
Accounts Receivable
Check Course Prerequisites
Student transcripts
Registration Request
Check course availability & add student to class
Class Enrollment
Calculate fees and tuition, update accounts receivable, send student registration report
If fees are owed, registration is cancelled and the registration report becomes a bill for unpaid fees. If a requested class is full, the report indicates “course closed.” If the student is accepted into the course(s), then course day, time, and room are printed next to the course. Fees and tuition are printed on the report.
Send course enrollment reports
Course Enrollment Report
Instructors 3-34 © 2015 Pearson Education, Inc.
Accounting Information Systems
3.10 a.
Prepare and file a tax return with the tax owed to the Internal Revenue Service.
Context
Withholding Form
Prepare Taxes
IRS 1040 Form
Employer
IRS
Level 0
Withholding Form
1.0 Collect Tax Documents
IRS
IRS Payment and Form 1040
Tax Documents Employer
2.0 Prepare IRS Form 1040
3-35 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
3.10 (continued) b.
A customer pays an invoice with a check. Accounts receivable is updated to reflect the payment. The check is recorded and deposited into the bank.
Context
Deposit
Payment Cash Receipts
Customer
Bank
Level 0
Payment Data
2.0 Record Customer Payment
Accounts Receivable
1.0 Record Cash Receipts
Payment
Payment Customer
Bank
3-36 © 2015 Pearson Education, Inc.
De
3.0 Prepare Deposit
po
si t
Cash Receipts
Accounting Information Systems
3.10 (continued) c.
A customer places an online order to purchase merchandise. The order is approved, filled, and sent to the customer with an invoice.
Context
Purchase Order Customer
Merchandise
Order Entry System
Invoice
Level 0
3-37 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
Purchase Order
1.0 Receive Order
Open Orders
Customer
Invoice
2.0 Approve Order
Sent Invoice Copies
4.0 Prepare Invoice Approved Orders
Shipped Orders
3.0 Fill and Ship Order
3.10 (continued)
d.
An inventory request is received by the purchasing department. The purchasing department prepares and sends a purchase order to the appropriate vendor.
Context
Inventory Department
Inventory Request
Purchasing System
Vendor Purchase Order
3-38 © 2015 Pearson Education, Inc.
Accounting Information Systems
Level 0
Inventory Request
Inventory Department
1.0 Record Purchase Request
Inventory
Purchase Order 2.0 Prepare Purchase Order
Open Purchase Requests
3-39 © 2015 Pearson Education, Inc.
Vendor
Approved Vendor List
Ch. 3: Systems Development and Documentation Techniques
3.10 (continued) e.
A vendor invoice is received, reviewed, and compared against the appropriate purchase order, then paid and filed.
Context
Invoice Vendor
Cash Disbursements Payment
Level 0
Invoice
1.0 Receive Invoice
Open Invoices
Vendor 2.0 Approve Invoice Payment
Payment approval 3.0 Prepare Payment
3-40 © 2015 Pearson Education, Inc.
Open Purchase Orders
Accounting Information Systems
3-41 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
3.10 (continued) f.
A bill of lading for ordered inventory is received from a vendor, recorded, checked against the appropriate purchase order, and filed.
Context
Bill of Lading
Receiving System
Vendor
Level 0
Bill of Lading
2.0 Compare Bill of Lading with Purchase Order
1.0 Record Bill of Lading Vendor
Bill of Lading Open Purchase Orders
3-42 © 2015 Pearson Education, Inc.
Accounting Information Systems
3-43 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
3 .11 Prepare a program flowchart to help Melanie program this process.
3-44 © 2015 Pearson Education, Inc.
Accounting Information Systems
Start
Input Weight (W), Height (H)
Body Mass Index (BMI) = W/H^2
BMI < 18.5
Yes
Weight Status (WS) = Underweight
No
WS = Normal
No
BMI > 25
Yes
WS = Overweight
Print W, H, BMI, WS
End
3-45 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
3.12 DFD’s
1. Statements are prepared and sent to customers from data contained in the accounts receivable data store.
B
2. A vendor sends a sales invoice to the accounts payable process.
C
3. The cash receipt process updates the cash receipts data store.
A
FLOWCHARTS
G
4. A check is manually prepared from data on a vendor invoice. 5. The system prepares a check that is mailed to the customer.
I
6. A report is prepared from data stored on magnetic tape.
F
7. Billing data are entered into a system and used to update both the sales order data base and the customer data base.
D
8. Data from a cancelled paper invoice are used to update the cash disbursements file.
J
9. The system prepares two copies of a sales order; one copy is sent to the customer and the other is filed.
H
10. An accounts receivable aging report is prepared from the accounts receivable master file and the cash receipts master file.
E
3.13
Students are to replicate the flowchart presented in the problem using documentation software such as Visio, Microsoft Word, Microsoft Excel, etc.
3.14
Students are to replicate the data flow diagram presented in the problem using documentation software such as Visio, Microsoft Word, Microsoft Excel, etc.
3-46 © 2015 Pearson Education, Inc.
Accounting Information Systems
SUGGESTED ANSWERS TO THE CASES 3-1
You are the systems analyst for the Wee Willie Williams Widget Works (also known as Dub 5, which is a shortened version of 5 Ws). Dub 5 produces computer keyboard components. It has been producing keyboards for more than 20 years and has recently signed an exclusive 10-year contract to provide the keyboards for all Dell personal computers. As the systems analyst, you have been assigned the task of developing a level 0 DFD for Dub 5’s order processing system. You have finished gathering all the information you need to develop the first-pass DFD and now want to complete the diagram. Level 0 DFD for Dub 5:
3-47 © 2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
Order 1.0 Credit Review
Customer
Credit file
Order Rejection Approved orders 2.0 Enter customer orders Customer
Inventory
Open Orders
3.0 Check Inventory & Prepare Packing Slip
Warehouse
Packing Slip
Shipping Notice
4.0 Prepare Invoice
Invoice Copy
Accounting
Invoice
Invoice Customer
3-48 © 2015 Pearson Education, Inc.
Accounting Information Systems
3-1 Level 1 DFD for Dub 5:
Customer Order Credit File
1.1 Check Credit
Customer Account
Approved Order
Rejected Order Customer 1.2 Check Current Order against Credit Limit
Over Credit Limit Notice
Credit Application
Rejected Order Lacking Credit Approval
1.3 Prepare Credit Application
Note: The Order Rejection notice shown on the context level diagram and the level 0 diagram can take two forms: The Over Credit Limit Notice or the Credit Application. These two items are shown on the level 1 DFD.
3-49 © 2015 Pearson Education, Inc.
Case 3-1 Dub 5 Business Processing Diagram Employee Order Processing Clerk
Activities Performed
From Customer
Receive Customer Order
Credit Debt
Customer not approved for credit: OR order exceeds credit limit
No
Yes No Customer Approved for Credit?
Enter Customer Order; Update Customer File
Sufficient Inventory
No
Notify customer of insufficient inventory
Yes
File Invoice Prepare Packing Slip
Send customer credit application, notify order shipped when credit approved
Yes Notify customer: order shipped when payment received
Warehouse
Ship goods to customer
Billing Prepare customer invoices; send copies to customer, order processing, accounting
3-50 © 2015 Pearson Education, Inc.
Place notice in file: customer invoice sent
Accounting Information Systems
Accounting Update Accounts Receivable
3-51 © 2015 Pearson Education, Inc.
View more...
Comments
