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Week 3 Notes

by: Marc Giangregorio

Week 3 Notes Acct 304

Marc Giangregorio
Xavier University

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About this Document

These notes cover Chapter 3: Data Flow Diagrams, Flowcharts, and The Business Process Diagram
Accounting Info Systems
Dr. Cockrell
Class Notes
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This 2 page Class Notes was uploaded by Marc Giangregorio on Thursday January 28, 2016. The Class Notes belongs to Acct 304 at Xavier University taught by Dr. Cockrell in Spring 2016. Since its upload, it has received 53 views. For similar materials see Accounting Info Systems in Accounting at Xavier University.

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Date Created: 01/28/16
Chapter 3: Systems Documentation Techniques  Data Flow Diagrams (DFD)­ Graphical description of the flow of data within an organization,  includes data sources, destinations, data flows, transformation, processes, and data stores.  Symbols are used to represent the different elements (pg. 50) Vocab associated with DFD­  Data Source­ entity that produces data that is entered into the system (represented by square box) Data Destination­ Entity that receives data produced by system (also represented by square box) Data Flow­ Movement of data among processes, stores, sources, and destinations (rep by arrow) Process­ action that transforms data into info (represented by circle/bubbles) Data Store­ place where system data is stored (represented by two horizontal lines) Context Diagram­ Highest level DFD (summary view of the system) shows the data processing  system, its inputs, and outputs, their sources, and destinations Flowcharts­ Uses standard set of symbols (pg. 56) to describe pictorially some aspect of an  information system in a clear, concise, and logical manner. They analyze how to improve  business processes and document flows Symbols are divided into 4 categories 1. Input/output­ shows input/output from a system (document, multiple copies, electronic  output, electronic data entry, electronic input and output device 2. Processing­ either manual or computer processed 3. Storage symbols­ shows where data is stored (database, magnetic tape, paper/document  file, and journal/ledger) 4. Flow and Miscellaneous symbols­ show flow of data (document/processing flow,  communication link, on­page connector, off­page connector, terminal, decision  annotation) Types of Flowcharts­ 1. Document­ shows flow of documents and data for a process (for evaluating internal  controls) 2. System­ shows relationship among system, input, processing, storage, and output (the  data processing cycle) 3. Program­ shoes sequence of logical operations performed by a computer in a program Business Process Diagram­ visual way to represent the various activities in a business process  (for example there are many steps in the revenue cycle) It is used so that all business users can  easily understand the process from a standard notation (Business Process Modeling Notation  BPMN) Specific symbols and names for the symbols are on page 63 The Business Process Diagram distinguishes the department or location of the activity unlike the  data flow diagrams and system flowcharts. The rows (such as Payroll, Accounts Payable, and  Human Resources) are called swim lanes


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