แบบฝกหัดวิชา AC412 Accounting Information Systems
Sec.08/01 (อ.ดร.
ดร. ลิษา สวาทยานนท)
Problem 1
John Doe has worked furiously for the past month trying to document the major
business information flows at MAS Co., Ltd. Upon completing his personal
interviews with cash receipts clerks, John asks you to develop a comprehensive DFD
and document flowchart for the cash receipts system. John’s narrative of the system
follows:
Customer payments include cash received at the time of purchase and account
payments received in the mail. At day’s end, the treasurer endorses all checks
and prepares a deposit slip for the checks and the cash. A clerk then deposits
the checks, cash, and deposit slip at the local bank each day. When checks are
received as payment for accounts due, a remittance slip is included with the
payment. The remittance slips are used to update the accounts receivable file
at the end of the day. The remittance slips are stored in a file drawer by date.
Every week, a cash receipts report and an aged trial balance are generated
from the data in the accounts receivable ledger. The cash receipts report is
sent to the management. A copy of the aged trial balance by customer account
is sent to the credit and collections department.
Required:
a. Develop a context diagram and a Level 0 DFD for the cash receipts system at
MAS Co., Ltd.
b. Prepare a document flowchart to document the cash receipts system at MAS Co.,
Ltd.
1
Context Diagram of 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
2
Level 0 Data Flow Diagram of the Cash Receipts System at S&S:
Customers
Remittance
File
Payments at
Sale
Remittances
on
Account
1.0
Process
Payments
Remittance
Slips
2.0
Update
Customer
Accounts
Endorsed
Checks &
Cash, Deposit
Slip
Accounts
Receivable
Ledger
Bank
3.0
Prepare
Reports
Aged Trial
Balance
Cash
Receipts
Report
Management
3
Credit and
Collections
b.
Document Flowchart of the Cash Receipts System:
S&S Cash Receipts System
Treasurer
Clerk
Accounts Receivable
From Customer
A
B
Cash and Checks
Cash and Checks
Remittance Slip
Remittance Slip
B
Deposit Slip
To Bank
Update
Accounts
Receivable
Ledger/File
Accounts
Receivable
Ledger/File
Endorse
Checks and
Prepare
Deposit Slip for
Cash & Checks
Remittance Slips
Generate
Weekly
Reports
Cash and Checks
D
Deposit Slip
Cash Receipts
Report
Aged Trial Balance
A
To Management
To Credit &
Collections
4
Problem 2
Ashton has decided to analyze the accounts payable process at S&S. His intent is to
document how to present system works so the transition to a computerized system
will be easier. He also hopes to improve any weaknesses he discovers in the system.
In the following narrative, Ashton explains what happens at S&S:
Before S&S pays a vendor invoice, the invoice must be matched against the
purchase order used to request the goods and the receiving report that the receiving
department prepares. Because all three of these documents enter the accounts
payable department at different times, a separate alphabetical file is kept for each
type of document. The purchase orders that are forwarded from purchasing are
stored in a purchase order file. The receiving reports are stored in a receiving report
file. When vendor invoices are received, the accounts payable clerk records the
amount due in the accounts payable ledger and then files the invoices in the vendor
invoice file.
S&S policy is to make sure all accounts are paid within 30 days to take
advantage of the early-payment discounts that suppliers offer. When it comes time to
pay a particular bill, the accounts payable clerk retrieves the vendor invoice and
attaches the purchase order and the receiving report. These matched documents are
forwarded to Ashton.
Ashton reviews the documents to ensure they are complete and prepares a
two-part check. The checks and the other three documents are forwarded to Susan
for her approval and signature. Ashton records the check amount in the cash
disbursements journal.
Susan reviews the documents to ensure they are valid payables and then signs
the checks. She forwards the check to the vendor and returns the documents and the
second copy of the check to the accounts payable clerk. The clerk files the documents
alphabetically in a paid invoice3 file. At the end of every month, the accounts
payable clerk uses information from the accounts payable ledger to prepare an
accounts payable report. This report is forwarded to Susan for her review. After she
is finished with the report, Susan files it chronologically.
Required:
a. Prepare a context diagram and a Level o DFD to document accounts payable
processing at S&S.
b. Prepare a document flowchart to document accounts payable processing at
S&S.
5
Context Diagram of S&S Accounts Payable
6
Level 0 Data Flow Diagram of S&S Accounts Payable
Receiving
Purchasing
Receiving
Report
File
Purchase
Order
File
Vendor Invoice
File
Invoice
Vendor
Vendor
1.0
Record
Payable
2.0
Make
Payment
Accounts
Payable File
3.0
Prepare
Management
Reports
Payment
support
data
Paid Invoice
File
Accounts
Payable
Report
Management
7
Payment &
Remittance
Advice
Cash
Disbursement
Update
data
Cash
Disbursements
Journal
b.
Document Flowchart of S&S Accounts Payable
8
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