AIS Ch 3 Flowcharting

Data Flow Diagram Symbols: Data flows

curved arrow on left

Flowchart symbols: decision (flow/miscellaneous)

diamond

Guidelines for preparing flowcharts

1) Understand the system 2) Identify the entities to be flowcharted 3) Organize flowchart (show where docs originate & are stored, data processes & storage & where sent, show data from database passing through process first (computer processing)) 4) Clearly label all symbols 5) Page connectors (clearly number the pages and use off-page connectors to move from one page to another) 6) Draw a rough sketch of the flowchart 7) Draw a final copy of the flowchart

Guidelines for Preparing BPDs

1. Identify and understand the business processes. 2. Ignore certain items (don't need to show where docs stored/what technology used) 3. Decide how much detail to include 4. Organize diagram (2 col, rows/swim lanes, etc) 5. Enter each business process on diagram 6. Draw rough sketch of BPD 7. Draw final copy of BPD

DFD Symbols: Data stores

= two horizontal parallel lines

Guidelines for drawing a data flow diagram (DFD)

1. Understand the system 2. Ignore certain aspects of the system (Only very important error paths are included; unimportant error paths are ignored) 3. Determine system boundaries (determine what to include/exclude) 4. Develop a context diagram 5. Identify data flows 6. Group data flows (Data elements that always flow together should be grouped together and shown as one data flow until they are separated.) 7. Identify transformation processes (Place a circle wherever work is required to transform one data flow into another) 8. Group transformation processes (Transformation processes that are logically related or occur at the same time and place should be grouped together) 9. Identify all files or data stores 10. Identify all data sources and destinations 11. Name all DFD elements (active and descriptive names, update, edit, record, prepare, reconcile) 12. Subdivide the DFD (5-7+ processes on a pg? subdivide into higher then lower processes) 13. Give each process a sequential number (low to high) 14. Refine the DFD (work through it many times, top-bottom, left-right) 15. Prepare a final copy (Do not allow data flow lines to cross each other)

Data Flow Diagram (DFD)

A graphical description of the *flow of data within an organization*, including data sources/destinations, data flows, transformation processes, and data storage all elements should be named descriptively, DFDs don't show timing of movement don't show whether data stored in computer or on paper diff levels ---level 0 DFD, Level 0 because there are zero meaningful decimal points—1.0, 2.0, etc. ---level 1 DFD process 2.0-expands process 2.0 and has one meaningful decimal place—2.1, 2.2, etc.

Business Process Diagram (BPD)

A visual way to describe the different steps or activities in a business process do not specify how (i.e., by means of what technology) a process activity occurs Unlike flowcharts, you do not need to show the documents as they flow through the system or show where they are stored

DFD: Processes

Actions that transforms data into other data or information

Human Readable Documentation Tools

Business process diagram (BPD) Data Flow Diagram (DFD) Flowchart (document, system, program)

System flowchart

Depicts the relationships among **system input, processing, storage, and output*

Context diagram

Highest-level DFD (data flow diagram); a summary-level view of a system, showing the data-processing system, its input(s) and output(s), and their sources and destinations

Document flowcharts

Illustrate the flow of documents and data among areas of responsibility within an organization Divide a document flowchart into columns with labels to make easier to read Show the final disposition of all documents to prevent loose ends that leave the reader dangling.

Program flowchart

Illustrates the sequence of logical *operations performed by a computer in executing a program* A program flowchart describes the specific logic used to perform a process shown on a system flowchart

Documentation

Narratives, flowcharts, diagrams, and other written materials that explain how a system works Many people learn more and learn it more quickly by studying the DFD, BPD, or flowchart of a system than by reading a narrative description of the same system. Save both time & money, add value. All accountants should at least be able to read and understand system documentation includes the who, what, when, where, why, and how of data entry, data processing, data storage, information output, and system controls

DFD Symbols: Data source

The entity that produces or sends the data that is entered into a system square

DFD Symbols: Data destination

The entity that receives data produced by a system square

Internal control flowchart

Used to describe, analyze, and evaluate internal controls, including identifying system strengths, weaknesses, and inefficiencies

Narrative description

Written, step-by-step explanation of system components and how they interact supplement documentation

Machine readable documentation tools

XRBL Blockchain

Remittance advice

a copy of the sales invoice returned with a customer's payment that indicates the invoices, statements, or other items being paid explains what the pmt is for

BPD Symbols: rounded edge rectangle

activity in a process brief explanation of activity inside rectangle

Flowchart

analytical technique that uses a standard set of symbols to describe pictorially some aspect of an IS in a clear, concise, and logical manner design to read top-bottom, left-right Including all exception procedures and error routines clutters the flowchart and makes it difficult to read and understand.

BPD Symbols: dotted arrow

annotation info helps explain a process further

DFD Symbols: Transformation processes

circle

Flowchart symbols: on-page connector (flow/miscellaneous)

circle connects flows to avoid lines crossing pages

Flowchart symbols: database (storage)

cylinder

Flowchart symbols: magnetic tape (storage)

data stored on magnetic tape (type of backup storage medium)

BPD Symbols: diamond

decision explanation of decision inside diamond

BPD Symbols: bolded circle

end

Flowchart symbols: electronic data entry (input/output)

ex: computer, tablet, phone, terminal

Flowchart symbols: electronic output (input/output)

info displayed by an electronic output (terminal, monitor, or screen)

4 types of flowchart symbols

input/output processing storage flow/miscellaneous

Flowchart symbols: terminal (flow/miscellaneous)

long oval beg, end, or pt of interruption in a process also represents external party

DFD: Data flow

movement of data among processes, stores, sources, and destinations

What to put on final copy of DFD, flowcharts, or BPD

name of preparer date name of the chart on *every page*

Flowchart symbols: journal/ledger (storage)

parallelogram

DFD: Data store

place or medium where system data is stored

BPD Symbols: solid arrow

shows flow of data

Flowchart symbols: annotation (flow/miscellaneous)

sideways field goal add clarifying/descriptive comments to a process

Flowchart symbols: computer processing (processing)

solid rectangle change in data/info

BPD Symbols: Circle

start/begin

DFD Symbols: Internal control

triangle- yellow inside, red border highway warning symbol

Flowchart symbols: off-page connector (flow/miscellaneous)

upside down pentagon entry from, or exit to, another page

Flowchart symbols: manual operation (processing)

upside down trapezoid operation performed manually

Flowchart symbols: paper document file (storage)

upside down triangle with N letter=way to order the files n=numerically a=alphabetically d=by date

Flowchart symbols: electronic input & output device (input/output)

used together when electronic device is the same for both input & output

BPD structure/setup

usually two columns & however many rows (aka "swim lanes") first column= employee name/departments involved second column=activities performed by each employee/dpt depict the major steps in a process sequentially, reading from left to right and top to bottom

Flowchart symbols: communication link (flow/miscellaneous)

zig zag arrow transmission of data from one geographic location to another via communication lines