Accounting Information Systems 9th Edition - Elista

Report
Documentation
Techniques
1
Introduction

The chapter discusses the following
three documentation tools:
1.
2.
3.
Document flowcharts
Computer system flowcharts
Program flowcharts
2
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.

3
Flowchart Symbols

Flowcharting symbols can be divided
into the following four categories:
1
2
3
4
Input/output symbols
Processing symbols
Storage symbols
Flow and miscellaneous symbols
4
Flowcharting Symbols:
Some Input Output Symbols
Symbol
Name
Document
Online keying
Display
Input/output;
Journal/ledger
5
Flowchart Symbols:
Some Processing Symbols
Symbol
Name
Manual operations
Computer processing
Auxiliary operation
6
Flowchart Symbols:
Some Storage Symbols
Symbol
Name
Magnetic disk
Magnetic tape
7
Flowchart Symbols: Some Flow
and Miscellaneous Symbols
Symbol
Name
Document or processing flow
On-page connector
Off-page connector
Terminal
Decision
8
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.
9
Document Flowcharts



Flowcharts are pictorial representations of
transaction processing systems that portray flows
of some type
A Document Flowchart emphasizes the hardcopy
inputs and outputs and their flows through
organizational units
Auditors and accountants may use document
flowcharts when analyzing a current system for
weaknesses in controls and reports
10
Common Document Flowcharting
Symbols - I
Punched Card
Floppy Disk
Keying operation
Manual Operation
Document
Multiple copies of
a specific document
Connector between
two points on a
flowchart
Journal or ledger
11
Common Document Flowcharting
Symbols - II
Permanent file of
documents
Envelope
Information flow
Document flow
Annotation for
additional
explanation
Adding machine
tape used for
batch control
12
A Sample Document Flowchart
Requesting Department
12
Central Supplies Department
A
Goods Requisition
Form
1
Goods Requisition
Form
A
File
13
14
15
16
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.

17
System Flowcharts
depict the flows of data and
processing steps in an AIS
 They use symbols that are industry
conventions standardized by the American

System Flowcharts
National Standards Institute (ANSI)

Flowcharting symbols are grouped as inputoutput symbols, processing symbols, storage
symbols, data and information flow symbols,
and miscellaneous symbols
18
System Flowchart Symbols
Input/Output
Keying Operation
Punch Card
Can also be output.
These are rarely
used nowadays.
Manual Input
Document
Also output as
reports
Display
Used when type of media is unknown
or for manual card files, ledgers, batch logs, etc.
General Purpose
Input-Output
File
19
System Flowcharting Symbols
Processing
Manual Operation
Auxiliary
Operation
Processing
Sorting
Collate
Also known as off-line process
20
System Flowcharting Symbols
Storage
Punched Card
Input/Output
Punched
Paper Tape
Document
Magnetic
Tape
Magnetic
Disk
Online Storage
Off-line
21
Storage
Systems Flowcharting
Symbols Connectors
Start/Stop
Terminal
Can also be an external
entity
A
Logic Flow
On-page
connector
Off-page
Connector
Telecommunication
Link
22
System Flowcharting Symbols
Miscellaneous - I
Data Preparation
Communication Link
Termination
Can also be an external entity
23
System Flowcharting Symbols
Miscellaneous - II
Bridge for
crossing flows
Batch total any total
Annotation for
additional
explanation
Goods; e.g.,
inventory
shipment
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
Contoh System Flowchart
26
27
28
What are Computer
System Flowcharts?
Input
Storage
Process
Output
29
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.

30
What are Program
Flowcharts?
Input data
If a condition is met
No
Yes
Perform calculation
Update record
31
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.
32
Flowchart for Processing
Credit Orders
Start
Enter
sales
order
Approved
for credit?
No
Reject
order
No
Backorder
Yes
Inventory
available?
Yes
Fill order
Stop
33
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.

34
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.

35
Differences Between
DFDs and Flowcharts
DFDs make use of only four symbols.
 Flowcharts use many symbols and
thus can show more detail.

36
Sample case
Context Diagram
37
DFD level 0
38
Document
Flowchart
39
Pedoman menggambar
flowchart







Bagan alir sebaiknya digambar dari atas ke bawah dan mulai
dari bagian kiri dari suatu halaman.
Kegiatan di dalam bagan alir harus ditunjukkan dengan jelas.
Harus ditunjukkan dari mana kegiatan akan dimulai dan dimana
akan berakhirnya.
Masing-masing kegiatan di dalam bagan alir sebaiknya
digunakan suatu kata yang mewakili suatu pekerjaan, misalnya:
"Persiapkan" dokumen, "Hitung" gaji
Masing-masing kegiatan di dalam bagan alir harus di dalam
urutan yang semestinya.
Kegiatan yang terpotong dan akan disambung di tempat lain
harus ditunjukkan dengan jelas menggunakan simbol
penghubung.
Gunakanlah simbol-simbol bagan alir yang standar
40
Exercise 1
DFD Level 0
DFD Level 1
41
Exercise 1
DFD Level 0
DFD Level 1
42
Exercise 2 - Gambarkan Document
flowchart


Prosedur pendaftaran member pada “BUGAR Sport
Center” adalah sebagai berikut:
Calon member mengisi formulir pendaftaran dan memilih
tipe member, kemudian menyerahkan formulir yang telah
diisi ke bagian pelayanan. Setelah itu bagian pelayanan
melakukan pengecekan terhadap form yang telah diisi,
apabila datanya tidak lengkap maka form akan
dikembalikan kepada member untuk dilengkapi, apabila
data yang diisi pada form tersebut sudah lengkap maka
calon member membayar biaya registrasi. Kemudian
bagian pelayanan mencatat data member dan tipe
member yang dipilih untuk dibuatkan kartu anggota
berikut kwitansi pembayarannya. Kartu anggota dan
kwitansi pembayaran akan diberikan kepada calon
member.
43

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