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Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT 2 nd Ed © Copyright 2014 Pearson Education.

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Presentation on theme: "Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT 2 nd Ed © Copyright 2014 Pearson Education."— Presentation transcript:

1 Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT 2 nd Ed © Copyright 2014 Pearson Education. All Rights Reserved.

2 Imagine tracking activity you perform today on sticky notes that you post online and share with your friends... What if together with your friends you analyze and rearrange the stickies so that tomorrow you are more efficient? Business Process Management Meet Social Business © Copyright 2014 Pearson Education. All Rights Reserved.

3 Business Processes & the Accounting System Accounting spans business processes in the value chain. © Copyright 2014 Pearson Education. All Rights Reserved.

4 Transaction Cycles Each transaction cycle is expanded to show the transactions in the cycle. © Copyright 2014 Pearson Education. All Rights Reserved.

5

6 ABCs of Accounting A ccounting System = B aseline Accounting System + C ustomization

7 © Copyright 2014 Pearson Education. All Rights Reserved. Accounting System Customization Using Business Process Mapping Business Process Map Notations Flowcharts Data Flow Diagrams (DFD) Unified Modeling Language (UML) Business Process Model and Notation (BPMN)

8 © Copyright 2014 Pearson Education. All Rights Reserved. Sales Cycle Processes Create Invoices Receive Customer Payments Make Deposits

9 © Copyright 2014 Pearson Education. All Rights Reserved. Flowchart Diagram for the Sales Cycle Processes

10 © Copyright 2014 Pearson Education. All Rights Reserved. Data Flow Diagram for the Sales Cycle Processes

11 © Copyright 2014 Pearson Education. All Rights Reserved. BPMN Diagram for the Sales Cycle Processes

12 Flowchart Diagrams use five symbols: Flowchart © Copyright 2014 Pearson Education. All Rights Reserved. Start/End Decision Process Document Process Flow

13 Customer Module: Create Invoices Flowchart Example © Copyright 2014 Pearson Education. All Rights Reserved.

14 BPMN 2.0 © Copyright 2014 Pearson Education. All Rights Reserved.

15 Customer Module: Create Invoices BPMN 2.0 Example

16 Reading a BPMN 2.0 Who does What, When, Where & How? Step 1 Identify the Start event that triggers the process. Step 2 Identify the activities. Step 3 Identify gateways where forking or merging data flows occur. Step 4 Identify data objects. Step 5 Identify data stores. Step 6 Trace data flows. Step 7 Identify the End event. © Copyright 2014 Pearson Education. All Rights Reserved.

17 BPMN 2.0 Exercise For a bank ATM transaction, identify the following: 1.Swimlanes (major participants) 2. Activities 3. Gateways 4. Data Stores 5. Data Objects © Copyright 2014 Pearson Education. All Rights Reserved.

18 Guidelines for Well-Designed Business Process Map: Avoid Black Holes, Miracles, and Gray Holes © Copyright 2014 Pearson Education. All Rights Reserved.

19 BPMN 2.0 Exercise Identify and list the errors that you see in this BPMN 2.0. © Copyright 2014 Pearson Education. All Rights Reserved.

20 Building a Business Process Map © Copyright 2014 Pearson Education. All Rights Reserved. EspressoCoffee customers place an online order. EspressoCoffee processes the customer order by verifying the customer identity, verifying the items are available, and sending a request to the credit card company to verify the customer’s good credit standing. The shipment authorization is sent to the warehouse. The warehouse picks the items from stock. The items are shipped to the customer with a pick list enclosed. The warehouse notifies accounting that the items have shipped. Accounting generates an invoice from the sales information and s the invoice to the customer. The corresponding database tables are updated.

21 © Copyright 2014 Pearson Education. All Rights Reserved. Building a Business Process Map EspressoCoffee customers place an online order. EspressoCoffee processes the customer order by verifying the customer identity, verifying the items are available, and sending a request to the credit card company to verify the customer’s good credit standing. The shipment authorization is sent to the warehouse. The warehouse picks the items from stock. The items are shipped to the customer with a pick list enclosed. The warehouse notifies accounting that the items have shipped. Accounting generates an invoice from the sales information and s the invoice to the customer. The corresponding database tables are updated.

22 How Do I Build a DFD (Level 0)? © Copyright 2014 Pearson Education. All Rights Reserved. Step 3. Create a business process map organizer to organize activities

23 © Copyright 2014 Pearson Education. All Rights Reserved. Step 4. Develop a business process map using information in the business process map organizer Building a Business Process Map

24 © Copyright 2014 Pearson Education. All Rights Reserved. Step 5. Repeat steps 1 through 4 for subprocesses as needed Building a Business Process Map Process Customer Order

25 Process Map Exercise Select an authentic enterprise of your choice and describe how the enterprise processes sales transactions with customers. 1. List: Participants Activities Gateways Data Objects Data stores 2.Draw a flowchart and a BPMN 2.0 to document the sales transaction for the enterprise of your choice, showing activities, participants, data objects, data stores, and data flows. © Copyright 2014 Pearson Education. All Rights Reserved.


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