C HAPTER 3
System Development and
Documentation Techniques
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INTRODUCTION
• Questions to be addressed in this chapter
include:
– What is the purpose of documentation?
– Why do accountants need to understand
documentation?
– What documentation techniques are used in
accounting systems?
– What are data flow diagrams and flowcharts?
• How are they alike and different?
• How are they prepared?
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INTRODUCTION
• How do accountants use documentation?
– At a minimum, they have to read documentation to
understand how a system works.
– They may need to evaluate the strengths and
weaknesses of an entity’s internal controls.
• Requires heavy reliance on documentation.
– They may peruse documentation to determine if a
proposed system meets the needs of its users.
• They may prepare documentation to:
• Demonstrate how a proposed system would work
• Demonstrate their understanding of a system of internal
controls
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INTRODUCTION
• In this chapter, we discuss two of the most
common documentation tools:
– Data flow diagrams
• Graphical descriptions of the sources
and destinations of data. They show:
–
–
–
–
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Where data comes from
How it flows
The processes performed on it
Where it goes
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INTRODUCTION
• In this chapter, we discuss two of the most
common documentation tools:
– Data flow diagrams
– Flowcharts
• Include three types:
– Document flowcharts describe the flow of documents and
information between departments or units.
– System flowcharts describe the relationship between inputs,
processing, and outputs for a system.
– Program flowcharts describe the sequence of logical
operations performed in a computer program.
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INTRODUCTION
• Which method should you use—flowcharts
or DFDs?
– 62.5% of IS professionals use DFDs.
– 97.6% use flowcharts.
– Both can be prepared relatively simply using
available software.
– Both are tested on professional exams.
– CONCLUSION: You need to know them both.
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DATA FLOW DIAGRAMS
• A data flow diagram (DFD) graphically
describes the flow of data within an
organization. It is used to:
– Document existing systems
– Plan and design new systems
• An ERD is a data model, and a DFD is a
process model
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DATA FLOW DIAGRAMS
• A data flow diagram consists of four basic
elements:
– Data sources and destinations. Also called
external entities
– Data flows
– Processes
– Data stores
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DATA FLOW DIAGRAMS
• Data sources and destinations (External entities)
– Appear as squares
– Represent organizations, individuals, or organizational units that
send or receive data used or produced by the system
• An item can be both a source and a destination
• Used to define system boundaries
• Named with a noun
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Tue 12-10 (1) DATA FLOW DIAGRAMS
• Data sources and
destinations are marked
in red.
• Can you tell which are
sources and which are
destinations?
Customer
Customer
payment
1.0
Process
Payment
Accounts
Receivable
Remittance
data
2.0
Update
A/R
Receivables
Information
Credit
Manager
Deposit
Bank
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DATA FLOW DIAGRAMS
• Data flows
– Appear as arrows, named with nouns
– Represent the flow of data between sources and
destinations, processes, and data stores
– A data flow can be used to represent the creation,
reading, deletion, or updating of data in a file or
database (data store).
– At least one end of every data flow should either
come from or go to a process.
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DATA FLOW DIAGRAMS
• If two data elements flow together, then the use
of one data flow line is appropriate.
Customer
Cash Rec’t & Remittance Slip
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Process
Payment
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DATA FLOW DIAGRAMS
• If the data elements do not always flow
together, then multiple lines will be
needed.
Customer Inquiry
Customer
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Customer Payment
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Process
Payment
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DATA FLOW DIAGRAMS
• Processes
– Appear as circles
– Represent the transformation of data
– Must be numbered and labeled with a single action
verb and an object
– Avoid the use of the word “and” in the process name
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DATA FLOW DIAGRAMS
•
•
The processes are shown in red.
Every process must have at least
one data inflow and at least one
data outflow.
Customer
Customer
payment
1.0
Process
Payment
Remittance
data
Accounts
Receivable
2.0
Update
A/R
Receivables
Information
Credit
Manager
Deposit
Bank
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DATA FLOW DIAGRAMS
• Data stores
–
–
–
–
–
Appear as two horizontal lines, named with a noun
Represent a temporary or permanent data repository
Flow out of a data store = retrieval
Flow into a data store = inserting or updating
Data stores on a DFD are related to entities on an
ERD
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DATA FLOW DIAGRAMS
• Subdividing the DFD:
– Few systems can be fully diagrammed on one
sheet of paper, and users have needs for
differing levels of detail.
– Consequently, DFDs are subdivided into
successively lower levels to provide
increasing amounts of detail.
– Some data inputs and outputs will not appear
on the higher levels of the DFD but appear as
the processes are exploded into greater levels
of detail.
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Thu DATA FLOW DIAGRAMS
• The highest level of DFD is called a
context diagram.
– It provides a summary-level view of the
system.
– It depicts a data processing system and the
external entities that are:
• Sources of its input
• Destinations of its output
– The process symbol is numbered with a “0”
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DATA FLOW DIAGRAMS
Govt.
Agencies
Departments
0
Payroll
Processing
System
Employee checks
Employees
Bank
Human
Resources
•
This is the context diagram for the
S&S payroll processing system
(Figure 3-5 in your textbook).
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Management
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Mon 11-10 (2) DATA FLOW DIAGRAMS
• A Level 0 diagram is a projection of the process on the
Context diagram. It is like opening up that process and
looking inside to see how it works – to show the internal
sub-processes
• On a Level 0 diagram, you repeat the external entities
but you also expand the main process into its
subprocesses. Also data stores will appear at this level.
• The Level 0 diagram must “balance” with the Context
diagram. This means they should both have the same
external entities with the same flows to and from those
entities.
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DATA FLOW DIAGRAMS
Departments
New employee
form
Human
Resources
This diagram
shows the
next level of
detail for the
context
diagram in
Figure 3-5.
Time
cards
1.0
Update
empl.
Payroll
file
Employee
Change
form
Employees
3.0
Prepare
reports
2.0
Pay
Employees
Employee/
Payroll file
© 2006 Prentice Hall Business Publishing
Payroll
check
Bank
5.0
Update
Gen.
Ledger
Payroll tax
disb. voucher
Payroll
report
Management
Payroll
Disbursement data
Employee
checks
4.0
Pay
taxes
General
Ledger
Tax report
& payment
Govt.
Agencies
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DATA FLOW DIAGRAMS
Departments
Human
Resources
New employee
form
Suppose we
exploded Process
2.0 (pay
employees) in the
next level. The
sub-processes
would be
numbered 2.1, 2.2,
2.3, etc.
Time
cards
1.0
Update
empl.
Payroll
file
Employee
Change
form
Employees
3.0
Prepare
reports
2.0
Pay
Employees
Employee/
Payroll file
© 2006 Prentice Hall Business Publishing
Payroll
check
Bank
5.0
Update
Gen.
Ledger
Payroll tax
disb. voucher
Payroll
report
Management
Payroll
Disbursement data
Employee
paychecks
4.0
Pay
taxes
General
Ledger
Tax report
& payment
Govt.
Agencies
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DATA FLOW DIAGRAMS
• A Level 1 diagram is a projection of a Level 0
process.
• A Level 1 diagram shows all the processes that
comprise a single process on the level 0
diagram.
• It shows how information moves from and to
each of these processes.
• Level 1 diagrams may not be needed for all
Level 0 processes.
• On Level 1 diagrams we do not repeat external
entities. Data stores may not be repeated either.
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Extra HW
CONTEXT DIAGRAM
KITCHEN
CUSTOMER
0
Customer Order
Receipt
Food
Ordering
System
Food Order
Management
Report
RESTAURANT
MANAGER
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LEVEL 0 DIAGRAM
KITCHEN
CUSTOMER
1.0
Customer Order
Transform
Customer
Food Order
Receipt
Food Order
3.0
2.0
Update
Goods Sold
Inventory
Data
Goods
Sold Data
Formatted
Inventory Data
Formatted Goods
Sold Data
D1
Update
Inventory
D2
GOODS SOLD
Daily Goods
Sold Amounts
© 2006 Prentice Hall Business Publishing
4.0
Produce
Management
Report
INVENTORY
Daily Inventory
Depletion Amounts
Management
Report
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RESTAURANT
MANAGER
Romney/Steinbart 26 of 68
DFD Balance
KITCHEN
CUSTOMER
Customer Order
1.0
Receipt
Food Order
Transform
Customer
Food Order
3.0
2.0
Update
Inventory
Update
Goods Sold
Inventory
Data
Goods
Sold Data
Formatted Goods
Sold Data
D1
Formatted
Inventory Data
D2
GOODS SOLD
Daily Goods
Sold Amounts
INVENTORY
Daily Inventory
Depletion Amounts
4.0
Produce
Management
Report
Management
Report
RESTAURANT
MANAGER
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PROCESS 1 ON
THE LEVEL 0
DIAGRAM
SUB PROCESS 1
THIS LEVEL 1
DIAGRAM
Level 1 Diagram
1.1
Customer Order
Process
Customer
Order
Customer Order
1.3
Transform
Order to
Kitchen
Format
Food Order
1.5
Customer Order
Customer
Order
Inventory
Data
Generate
Inventory
Decrements
Customer Order
1.4
1.2
Generate
Customer
Receipt
Receipt
© 2006 Prentice Hall Business Publishing
Generate
Good Sold
Increments
Goods Sold Data
NOTE HOW WE HAVE THE SAME INPUTS
AND OUTPUTS AS THE ORIGINAL PROCESS
SHOWN IN THE LEVEL 0 DIAGRAM
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Another Level 1 Diagram
ORGINAL
LEVEL 0
PROCESS
Daily Goods
Sold Amounts
4.0
Produce
Management
Report
Daily Inventory
Depletion Amounts
Management
Report
Daily Inventory
Depletion Amounts
Daily Goods
Sold Amounts
4.1
Access
Goods Sold
and Inventory
Data
Inventory Data
Goods Sold Data
LEVEL 1 PROCESSES
4.2
Aggregate
Goods Sold
and Inventory
Data
4.3
PROCESSES 2.0 AND 3.0 ON THE LEVEL 0 DIAGRAM
DO NOT NEED FURTHER DECOMPOSTION
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Prepare
Management
Report
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Report
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Mon 13-10 DATA FLOW DIAGRAMS
• Let’s step through some guidelines on how to
create a DFD.
• RULE 1: Understand the system. Observe the
flow of information and interview people involved
to gain that understanding.
• RULE 2: Ignore control processes and control
actions (e.g., error corrections). Only very
critical error paths should be included.
• RULE 3: Determine the system boundaries—
where it starts and stops. If you’re not sure
about a process, include it for the time being.
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DATA FLOW DIAGRAMS
• RULE 4: Draw the context diagram first, and
then draw successively greater levels of detail.
• RULE 5: Identify and label all data flows.
• RULE 6: Data flows that always flow together
should be grouped together. Those that do not
flow together should be shown on separate
lines.
• RULE 7: Show a process (circle) wherever a
data flow is converted from one form to another.
Likewise, every process should have at least
one incoming data flow and at least one
outgoing data flow.
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DATA FLOW DIAGRAMS
• RULE 8: Processes that are logically related or
occur simultaneously can be grouped in one
process.
• RULE 9: Number each process sequentially. A
process labeled 5.0 would be exploded at the
next level into processes numbered 5.1, 5.2, etc.
A process labeled 5.2 would be exploded into
5.2.1, 5.2.2, etc.
• RULE 10: Process names should include action
verbs, such as update, prepare, etc.
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DATA FLOW DIAGRAMS
• RULE 11: Identify and label all data stores.
• RULE 12: Identify and label all sources and
destinations. An entity can be both a source and
destination. You may wish to include such items
twice on the diagram, if needed, to avoid
excessive or crossing lines.
• RULE 13: As much as possible, organize the
flow from top to bottom and left to right.
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DATA FLOW DIAGRAMS
• RULE 14: You’re not likely to get it beautiful the
first time, so plan to go through several iterations
of refinements.
• RULE 15: On the final copy, lines should not
cross. On each page, include:
– The name of the DFD
– The date prepared
– The preparer’s name
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DATA FLOW DIAGRAMS
• The first paragraph of the narrative for the payroll
process reads as follows:
– When employees are hired, they complete a new employee
form. When a change to an employee’s payroll status occurs,
such as a raise or a change in the number of exemptions, human
resources completes an employee change form. A copy of these
forms is sent to payroll. These forms are used to create or
update the records in the employee/payroll file and are then
stored in the file.
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DATA FLOW DIAGRAMS
Departments
Human
Resources
New employee
form
Time
cards
1.0
Update
empl.
Payroll
file
Employee
Change
form
Employees
3.0
Prepare
reports
2.0
Pay
Employees
Employee/
Payroll file
© 2006 Prentice Hall Business Publishing
Payroll
check
Bank
5.0
Update
Gen.
Ledger
Payroll tax
disb. voucher
Payroll
report
Management
Payroll
Disbursement data
Employee
paychecks
4.0
Pay
taxes
General
Ledger
Tax report
& payment
Govt.
Agencies
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DATA FLOW DIAGRAMS
• The data flow diagram focuses on the logical
flow of data.
• Next, we will discuss flowcharts, which place
greater emphasis on physical details.
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Mon 18-10 FLOWCHARTS
• A flowchart is an analytical technique that
describes some aspect of an information system
in a clear, concise, and logical manner.
• Flowcharts use a set of standard symbols to
depict processing procedures and the flow of
data.
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FLOWCHARTS
• Every shape on a flowchart depicts a unique
operation, input, processing activity, or storage
medium.
• Before PC’s were common, flowcharts were
commonly drawn with templates.
• Now, it is more common to use a software
program such as Visio.
– Microsoft and Power Point are also used
– The software uses pre-drawn shapes, and the
developer drags the shapes into the drawing.
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DOCUMENT FLOWCHARTS
• A document flowchart shows the flow of
documents and information among areas of
responsibility in an organization.
• These flowcharts trace a document from origin
to disposition and show:
–
–
–
–
–
Where a document comes from
Where it’s distributed
How it’s used
It’s ultimate disposition
Everything that happens as it flows through the
system
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DOCUMENT FLOWCHARTS
• Internal control flowcharts are document
flowcharts used to evaluate the adequacy of
internal controls, such as segregation of duties or
internal checks.
• They can reveal weaknesses or inefficiencies such
as:
– Inadequate communication flows
– Unnecessarily complex document flows
– Procedures that cause wasteful delays
• Document flowcharts are also prepared in the
system Analysis process.
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Flowcharting Symbols:
Some Input Output Symbols
Symbol
Name
Document
Online keying
(Manual input from keyboard)
Display
Input/output;
Journal/ledger
(Data)
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Flowchart Symbols:
Some Processing Symbols
Symbol
Name
Manual operations
Computer processing
Auxiliary operation
(optical character scanner)
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Flowchart Symbols:
Some Storage Symbols
Symbol
Name
Magnetic disk (permanent)
On-line Temporary Storage
(General Data storage)
(Stored data, moving data from one location to another)
Magnetic tape
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Flowchart Symbols: Some Flow and
Miscellaneous Symbols
Symbol
Name
Document or processing flow
On-page connector
Off-page connector
Terminal
(Start, stop, begin, end)
Decision
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Document Flowchart Symbols
A
Document
Multiple-part
document
Journal/
Ledger
Manual
Process
On-page
Connector
Off-page
Connector
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Terminal
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Annotation
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This is part of the
document flowchart
from Figure 3-9 in
your textbook.
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GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
• Let’s step through some guidelines for
preparing a document flowchart:
– As with DFDs, you can’t effectively prepare a
flowchart if you don’t understand the system,
so:
• Interview users, developers, auditors, and
management.
• Administer questionnaires.
• Read through narratives.
• Walk through systems transactions
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Tue 26-10 GUIDELINES FOR PREPARING
A DOCUMENT FLOWCHART
– Identify:
• All departments using the system (the parties
who “do” things in the story)
• All documents or information flows
• All processes performed on the documents
– As you read through a narrative, you may
want to mark the preceding items with
different shapes (e.g., drawing a rectangle
around entities, circling documents, etc.).
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GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
– Use separate columns for the activity of
each department.
• Example: If there are three different
departments or functions that “do” things in
the narrative, there would be three columns
on the flowchart.
– Flowchart the normal course of operations,
and identify exceptions with annotations.
– As much as possible, the flow should go from
top to bottom and left to right.
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GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
– Use standard flowcharting symbols, and draw with a
template or computer.
– Clearly label all symbols. Use annotations if
necessary to provide adequate explanation.
– Show where each document originated and its final
disposition.
– Every manual process should have at least one input
and at least one output.
– If a document goes into a process it must come out
– Do not show process symbols for:
• Forwarding a document to another department
• Filing a document
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Forwarding
a document
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Filing
a document
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GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
– Do not connect two documents except when
forwarding to another column.
• When a document is forwarded, show it in
both locations.
– When using multiple copies of a document,
place document numbers in the upper, righthand corner.
– Show on-page connectors and label them
clearly to avoid excess flow lines.
– Use off-page connectors if the flow goes to
another page.
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GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
– If a flowchart takes more than one page, label
the pages as 1 of 5, 2 of 5, 3 of 5, etc.
– Show documents or reports first in the column
where they are created.
– Start with a rough draft; then redesign to
avoid clutter and crossed lines.
– Verify the accuracy of your flowchart by
reviewing it with users, etc.
– Place the flowchart name, the date, and the
preparer’s name on each page of the final
copy.
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Thu 18-3 SYSTEM FLOWCHARTS
• A system flowchart depicts the relationship
among the inputs, processes, and outputs of an
AIS.
• They are a pictorial representation of automated
processes and files
– The system flowchart begins by identifying the inputs
to the system.
– Each input is followed by a process, i.e., the steps
performed on the data.
– The process is followed by outputs—the resulting new
information.
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Additional Flowcharting Symbols
for System Flowcharts
Keying
Operation
Automated
Process
Auxiliary
Operation
Diskette
Magnetic
Tape
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Video
Display
Magnetic
Disk
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On-line
Keyboard
On-Line
Storage
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• System
Flowchart
Shown in
Figure 311 in your
textbook
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PROGRAM FLOWCHARTS
• Program flowcharts illustrate the sequence
of logical operations performed by a
computer in executing a program.
• They also follow an input – process –
output pattern.
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• The program flowchart from
Figure 3-11 in your textbook
is shown on the right.
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FLOWCHARTS VS. DFDs
• Now that we’ve examined both flowcharts
and DFDs, it may be useful to discuss the
differences again.
• DFDs place a heavy emphasis on the
logical aspects of a system.
• Flowcharts place more emphasis on the
physical characteristics of the system.
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Mon 15- 3 FLOWCHARTS VS. DFDs
• EXAMPLE: The registrar’s office of a
small college receives paper enrollment
forms from students. They sort these
records alphabetically and then update the
student record file to show the new
classes. They also prepare class lists from
the same data. The sorted enrollment
forms are forwarded to the bursar’s office
for billing purposes. Class lists are mailed
to faculty members.
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Students
Enrollment
Forms
Here’s a DFD
that goes
with the
story.
1.0
Update
Student
Records
Student
Records
Enrollment
Forms
2.0
Prepare
Class Lists
Bursar
Enrollment
Forms
Class
Lists
Faculty
© 2006 Prentice Hall Business Publishing
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Romney/Steinbart 63 of 68
Registrar’s Office
Students
Students
Enrollment
Forms
Sort
Forms
Update
Student
Records
Sorted
Enrollment
Forms
Sorted
Enrollment
Forms
Prepare
Class
Lists
Enrollment
Forms
A
1.0
Update
Student
Records
Student
Records
Enrollment
Forms
2.0
Prepare
Class Lists
Bursar
Enrollment
Forms
Class
Lists
Here’s a
flowchart
that goes
with the
story
Class
Lists
Sorted
Enrollment
Forms
Faculty
Faculty
© 2006 Prentice Hall Business Publishing
Accounting Information Systems, 10/e
Bursar
Romney/Steinbart 64 of 68
Mon 25-10 FLOWCHARTS VS. DFDs
• Now let’s change the story so that
students enter enrollment data online.
The registrar’s office sends a tape file of
the enrollment data to the bursar’s office
and continues to send paper class lists to
faculty.
© 2006 Prentice Hall Business Publishing
Accounting Information Systems, 10/e
Romney/Steinbart 65 of 68
Original
DFD
Students
Enrollment
Forms
1.0
Update
Student
Records
Student
Records
Class
Lists
Faculty
© 2006 Prentice Hall Business Publishing
1.0
Update
Student
Records
Student
Records
Enrollment
Data
Bursar
Enrollment
Forms
Students
Enrollment
Data
Enrollment
Forms
2.0
Prepare
Class Lists
Here’s the
revised DFD.
2.0
Prepare
Class Lists
Bursar
Enrollment
Data
Class
Lists
Faculty
Accounting Information Systems, 10/e
Romney/Steinbart 66 of 68
Registrar’s Office
Student
s
A
Registrar’s Office
Enrollment
Forms
Sort
Forms
Students
Enrollment
Data
Update
Student
Records
Sorted
Enrollment
Forms
Enrollment
Data
Update
Student
Records
Sorted
Enrollment
Forms
Prepare
Class
Lists
Class
Lists
Sorted
Enrollment
Forms
Faculty
Bursar
Student
Records
Here’s the revised
flowchart.
Class
Lists
Bursar
Faculty
Original
Flowchart
© 2006 Prentice Hall Business Publishing
Prepare
Class
Lists
Accounting Information Systems, 10/e
Romney/Steinbart 67 of 68
FLOWCHARTS VS. DFDs
• Moral of the Story: Changes in the
physical characteristics of the process do
affect the flowchart but have little or no
impact on the DFD.
• The DFD focuses more on the logic.
• When deciding which tool to employ,
consider the information needs of those
who will view it.
© 2006 Prentice Hall Business Publishing
Accounting Information Systems, 10/e
Romney/Steinbart 68 of 68