1. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-1 Systems Development and Documentation Techniques

2. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-2 Introduction The chapter discusses the following five documentation tools: 1 Data flow diagrams 2 Document flowcharts 3 Computer system flowcharts 4 Program flowcharts

3. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-3 Data Flow Diagrams A data flow diagram (DFD) graphically describes the flow of data within an organization. It is used to document existing systems and to plan and design new ones. There is no ideal way to develop a DFD.

4. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-4 Data Flow Diagrams A data flow diagram (DFD) is composed of the following four basic elements: 1 Data sources and destinations 2 Data flows 3 Transformation processes 4 Data stores

5. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-5 Guidelines for Drawing a DFD 1. Understand the system. 2. Ignore certain aspects of the system. 3. Determine system boundaries. 4. Develop a context diagram. 5. Identify data flows. 6. Group data flows. 7. Identify transformation processes. 8. Group transformation processes.

6. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-6 Guidelines for Drawing a DFD, continued 9. Identify all files or data stores. 10. Identify all data sources and destinations. 11. Name all DFD elements. 12. Subdivide the DFD. 13. Give each process a sequential number. 14. Repeat the process. 15. Prepare a final copy.

7. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-7 Data Flow Diagram Symbols Data Source and destinations Data Flows Transformation Processes Data Stores

8. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-8 Data Flow Diagram Symbols A data source or data destination symbol on the DFD represents an organization or individual that sends or receives data that they system uses or produces. A data flow represents the flow of data between processes, data stores and data sources and destinations. A transformation process represents the transformations of data. A data store is a temporary or permanent repository of data. A data dictionary contains description of all the elements, stores, and flows in a system.

9. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-9 Data Flow Diagrams Data source (A) Process (C) Data flow (B)Data flow (D) Data flow (E) Data destination (J)

10. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-10 Data Flow Diagrams Data store (H) Process (F) Data flow (D) Data flow (G) Data flow (I) Data destination (K)

11. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-11 Data Flow Diagrams Customer (A) Process payment (C) Customer payment (B) Remittance data (D) Deposit (E) Bank (J)

12. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-12 Data Flow Diagrams Accounts receivable (H) Update receivables (F) (G) Receivables information (I) Credit manager (K) Remittance data (D)

13. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-13 Data Flow Diagrams Data flow diagrams are subdivided into successively lower levels in order to provide increasing amounts of detail. The highest-level DFD is referred to as a context diagram. What is the context diagram for S&S payroll processing?

14. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-14 Data Flow Diagrams Payroll processing system Departments Human resources Time cards Employee data

15. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-15 Data Flow Diagrams Payroll processing system Government agencies Employees Bank Management Tax reports and payments Employee paychecks Payroll check Payroll report

16. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-16 Flowcharts A flowchart is an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner. Flowcharts use a standard set of symbols to pictorially describe transaction processing procedures.

17. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-17 Flowchart Symbols Flowcharting symbols can be divided into the following four categories: 1 Input/output symbols 2 Processing symbols 3 Storage symbols 4 Flow and miscellaneous symbols

18. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-18 Flowcharting Symbols: Some Input Output Symbols Document Online keying Display Input/output; Journal/ledger Symbol Name

19. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-19 Flowchart Symbols: Some Processing Symbols Manual operations Computer processing Auxiliary operation SymbolName

20. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-20 Flowchart Symbols: Some Storage Symbols Magnetic disk Magnetic tape SymbolName

21. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-21 Flowchart Symbols: Some Flow and Miscellaneous Symbols On-page connector Off-page connector Terminal Decision Document or processing flow SymbolName

22. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-22 What are Document Flowcharts? A document flowchart illustrates the flow of documents and information between areas of responsibility within an organization. A document flowchart is particularly useful in analyzing the adequacy of control procedures. Flowcharts that describe and evaluate internal controls are often referred to as internal control flowcharts.

23. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-23 What are System Flowcharts? System flowcharts depict the relationship among the input, processing, and output of an AIS. A system flowchart begins by identifying both the inputs that enter the system and their origins. The input is followed by the processing portion of the flowchart.

24. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-24 What are Computer System Flowcharts? The resulting new information is the output component. System flowcharts are an important tool of system analysis, design, and evaluation.

25. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-25 What are Computer System Flowcharts? Process Output Input Storag e

26. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-26 What are Program Flowcharts? A program flowchart describes the specific logic to perform a process shown on a systems flowchart. A flow line connects the symbols and indicates the sequence of operations. The processing symbol represents a data movement or arithmetic calculation.

27. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-27 What are Program Flowcharts? Input data If a condition is met No Yes Perform calculation Update record

28. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-28 What are Program Flowcharts? The input/output symbol represents either reading of input or writing of output. The decision symbol represents a comparison of one or more variables and the transfer of flow to alternative logic paths. All points where the flow begins or ends are represented by the terminal symbol.

29. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-29 Flowchart for Processing Credit Orders Enter sales order Approved for credit? Reject order Inventory available? Back- order Fill order Stop Start No Yes No

30. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-30 Differences Between DFDs and Flowcharts DFDs emphasize the flow of data and what is happening in a system, whereas a flowchart emphasizes the flow of documents or records containing data. A DFD represents the logical flow of data, whereas a flowchart represents the physical flow of data.

31. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-31 Differences Between DFDs and Flowcharts Flowcharts are used primarily to document existing systems. DFDs, in contrast, are primarily used in the design of new systems and do not concern themselves with the physical devices used to process, store, and transform data.

32. ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart 6-32 Differences Between DFDs and Flowcharts DFDs make use of only four symbols. Flowcharts use many symbols and thus can show more detail.