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