intro to Documentation

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Systems Development
and Documentation
Techniques

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Chapter

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6

UAA – ACCT 316 – Fall 2003
Accounting Information
Systems
Dr. Fred Barbee

Documentation Techniques
Data Flow Diagrams
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Document Flowcharts

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System Flowcharts

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Program Flowcharts

Used by
62.5% of IT
Professionals
Used by
97.6% of IT
Professionals


Documentation Techniques
Data Flow Diagrams
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Document Flowcharts

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System Flowcharts

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Program Flowcharts

More than 92%
use both DFDs
and
flowcharts.


Typical Information System
Computer-based;
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Has a number of terminals
connected to it via
telecommunications links;

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Is used by dozens of people within
and outside the organization;


Typical Information System

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Has hundreds of programs that
perform functions for virtually every
department in the organization.

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Processes thousands of transactions
and hundreds of requests for
management information.


For such a system . . .
Computer-Based Batch
Processing of Transactions

We need “pictures”
rather than a
narrative description
Source
Document

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Compute
Batch
Total

Source
Document

Master
Files
(Sub
Ledgers)

Batch
Total

Convert
to Mag.
Tape

Trans
Data

Edit &
Sort

Sorted
Data

Summary
of data

Update
Files

Source
Document

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To Next Slide

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to “see” and analyze
all the inputs and
outputs.


Accounting Department

Purchasing Department

Initiate
Purchase
Reorder when
quantity reaches
specified level

Prepare
Purchase
Req.

Purchase
Requisition

Hold until PO is
received

Sup.
File

Inv.
Records

1

A

Prepare
PO &
approve

To Purchasing

2

Purchase
Order

P/R
File

Receiving Department

1

2

To Receiving

3

Sup.
File

File until
arrival of
goods

A

4

C

Inv.
Records

Match,
Post and
File

Purchase
Requisition

1

2

PO

Prepare
PO &
approve

Sup.
File

Purchase
Order

1
To Supplier

2

Purchase
Requisition

P/R
File

3

A

N

To Acct Pay

To Receiving
N


Documentation Techniques

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. . . are tools used in analyzing,
designing, and documenting
system and subsystem
relationships . . .

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Documentation Techniques

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They are largely graphical in
nature;

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Are essential to both internal and
external auditors; and

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Are indispensable in the
development of information
systems.


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Auditors

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Systems Development

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Management

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Other Users

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You!

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Classification . . .

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Documentation is classified
according to the level of the
accounting system to which it

relates.

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Typical System Documentation
System narrative descriptions
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Block diagrams

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Document flowcharts

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Data flow diagrams


Overall System Documentation
System Flowcharts
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Program Flowcharts; and

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Decision Flowcharts

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Narrative descriptions
are the most general
overview and
correspondingly
show the fewest
details.

In Terms of
Level of
Detail
System flowcharts
provide less of an
overview, but
include the most
detail in this class of
documentation.


Narrative Descriptions

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A written step-by-step
explanation of system
components and interactions.

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The highest and broadest form
of documentation at the overall
system level.


Block Diagrams

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Block diagrams provide a graphic
overview of a system.

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Commonly used to provide an
overview of an accounting system
in terms of its major components
and subsystems


Block Diagrams

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They help people understand a
system without getting bogged

down in details.
Two types:

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Horizontal Block Diagram; and
Hierarchical Block Diagram


Purchasing Cycle
Request for
Goods and
Services

Process

$

Purchase
Requisition

Document

Cash Disb.

Purchasing

Receiving
Report

Voucher

Purchase
Order

Receiving

Disb.
Approval


Purchasing Cycle
Request for
Goods and
Services

Purchase
Requisition

Purchasing

Receiving
Report

$

Cash
Disb.

Voucher

Vendors and
Employees

Production Cycle
Purchase
Order

Inventory
Status

Receiving

Inventory
Mgmt.

Disb.
Approval

Time
Keeping

Production

Cost
Report

Production
Schedule

Warehouse

Revenue Cycle

Customer

Sales
Order

Sales
Order
Processing

Customer

Cash
Receipts

Accounts
Receivable

Bank

Cost
Accounting

$

Shipping

Invoices

Customer

Horizontal Block Diagram


Hierarchical Block Diagrams

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Show the analysis of a system
into successive levels of
component subsystems.

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Connecting lines represent
interlevel associations (parentchild relationships).


Hierarchical Block Diagram of
The Revenue Cycle
R even u e
C y c le

S a le s o r
S a le s O r d e r
P r o c e s s in g

C r e d it
S c r e e n in g

S h ip p in g

A c c o u n ts
R e c e iv a b le

C u s to m e r
B illin g

C ash
R e c e ip t s