Lecture Accounting information systems: Chapter 7 - Richardson, Chang, Smith

Chapter 7
Conversion
Business
Process

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Learning Objectives
•

•

•

•

•

•

LO#1 Describe the business activities that
comprise the conversion process
LO#2 Develop an activity model of the conversion
process using BPMN
LO#3 Understand and apply different activity
modeling options
LO#4 Develop business rules to implement controls
for the conversion process
LO#5 Develop a structure model for the conversion
process using UML class diagrams

LO#6 Implement a relational database from
the
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LO# 1

Review of Conversion Accounting

7-3


LO# 2

Basic Purchases BPMN Activity Model

The basic activity model implements the process steps.

7-4


LO# 3

Conv er sion  Par t ner s

Su n set

I n v ent or y  Manager

Refining the Model with Swimlanes

The inventory manager tracks
inventory levels and authorizes new
production

The conversion partners set up
batches and perform work to create
finished signs and banners

First, define one pool and swimlanes showing functional
responsibility.
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LO# 3

Refining the Model with Swimlanes

Then, define the steps performed by each function.
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LO# 3

Refining the Model

Setup
Batch

Batch

Done?
I ssue R/ M

Perform  Work

Yes

I nspect Work
No

Discard
Errors

•

Process flow loops until the batch is complete
•

Intermediate error event interrupts flow if
7-7
inspection failed


LO# 3

Refining the Model

Setup
Batch

Batch
Done?
I ssue R/ M

Perform  Work

Yes

Inspect Work

All
Done?

No

Yes

No

Discard
Errors

Second loop in process flow until all batches are complete

7-8

Com plete
Production

LO# 4

Business Rules Examples for Conversion
Process
Process
Intention
Partner
Access Controls
Application
Steps

Authority/Action

Controls

Authorize
Production

Partner with proper
authority authorizes
production to
ensure finished
goods available to
meet expected
demand

Supervisor must
authorize
production >
$5,000.

Partner
authorizing
production cannot
modify inventory
records

System must
provide
authorization order
number control,
default values,
range and limit
checks, and create
audit trail

Issue Raw
Material

Issues from raw
material according
to bill of material
recorded accurately

Partner issuing
material must not
be same partner
that authorized
production

Partner recording
issue of material
cannot modify bill
of material

System must only
allow partner to
enter the number of
items issued based
on bill of material,
subject to range
and limit checks on
quantities

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LO# 4

Business Rule Types
Supervisor must authorize
production > $5,000.

Example of Obligatory rule
– states would should
occur

Partner issuing material
must not be same partner
that authorized production

Example of Prohibited rule
– states what should not
occur

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LO# 5

Sunset’s Basic Conversion UML Class
Models

1.
2.

3.
4.

5.

Authorization
Which finished
goods to produce
Records R/M Issue
Specifies the bill of
materials
Records use of labor

7-11

LO# 5

Revised Conversion UML Class
Diagram
Materials

0..*
1..*

Material
Issue

1..1

0..*

Bill of materials promoted
to Type Image

0..*

1..*

1..1

Bill of
Material

1..1

Production 0..*
0..* Authorization

1..*

1..1
1..1

1..1

Sunset
Partners

1..*

1..1

0..*

Products

1..1

Labor
Operations

0..*

1..1

Product
Categories

0..*

Partners responsible for
specific Product
Categories

0..*

7-12


LO# 6

Implementing UML Diagram in a
Database
Materials

0..*
1..*

Material
Issue

1..1

0..*

0..*

1..*

1..1

Bill of
Material

1..1

Production 0..*
0..* Authorization

1..*

1..1
1..1

1..1

Sunset
Partners

1..*

1..1

0..*

Products

1..1

Labor
Operations

0..*

0..*

1..1

Product
Categories

0..*

Database will contain 8 tables to implement classes and 2 linking
tables for the relationship between Purchases and7-13
Products.


LO# 6

Posting Foreign Keys Example
Which tables will get foreign keys?
Material

Issue

0..*

0..*
1..1

Production 0..*
Authorization

1..1
1..1

Sunset
Partners

Foreign keys implement links for one-to-many relationships.
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LO# 6

Database Relationships

Blue arrow highlights linking tables to implement
the two many-to-many relationships.
7-15