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DOCUMENTATION
&
REVENUE CYCLE
TRANSACTION PROCESSING:
THE DATA PROCESSING CYCLE
• The data processing cycle consists of four
steps:
– Data input
– Data storage
– Data processing
– Information output
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Documentation
• Documentation includes the following
types of tools:
– Narratives (written descriptions)
– Flowcharts
– Diagrams
– Other written material
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Documentation
• In this chapter, we discuss two of the most
common documentation tools:
– Data flow diagrams
• Graphical descriptions of the sources
and destinations of data. They show:
–
–
–
–
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Where data comes from
How it flows
The processes performed on it
Where it goes
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Documentation
• In this chapter, we discuss two of the most
common documentation tools:
– Data flow diagrams
– Flowcharts
• Include three types:
– Document flowcharts describe the flow of documents and
information between departments or units.
– System flowcharts describe the relationship between inputs,
processing, and outputs for a system.
– Program flowcharts describe the sequence of logical
operations performed in a computer program.
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Documentation
• Documentation tools support organization
in:
– Organizing very complicated systems into a
form that can be more readily understood.
– Helping new team members understand a
pre-existing system.
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INTRODUCTION TO DFD AND
FLOWCHART
• Which method should you use—flowcharts
or DVDs?
– 62.5% of IS professionals use DFDs
– 97.6% use flowcharts
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DATA FLOW DIAGRAMS
• A data flow diagram (DFD) graphically
describes the flow of data within an
organization. It is used to:
– Document existing systems
– Plan and design new systems
• There is no black-and-white approach to
developing a DFD.
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DFD Symbol
Menggambarkan agent/subyek
Menggambarkan proses yang terjadi
Menggambarkan alur
Menggambarkan data/informasi
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DATA FLOW DIAGRAMS
• Example of a data flow
diagram of the customer
payment process from
Figure 3-3 in your
textbook.
Customer
Customer
payment
1.0
Process
Payment
Accounts
Receivable
Remittance
data
2.0
Update
A/R
Receivables
Information
Credit
Manager
Deposit
Bank
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FLOWCHARTS
• A flowchart is an analytical technique that
describes some aspect of an information system
in a clear, concise, and logical manner.
• Flowcharts use a set of standard symbols to
depict processing procedures and the flow of
data.
• Flowcharting History:
– Introduced in 1950s by industrial engineers to document
business processes and document flows for process
improvement.
– Sarbanes-Oxley 2002 increased importance by requiring
companies to document business processes and internal
controls procedures.
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FLOWCHARTS
• Every shape on a flowchart depicts a unique
operation, input, processing activity, or storage
medium.
• In the days of yore, flowcharts were manually
created using plastic templates.
• Most flowcharts are now drawn using a software
program such as Visio.
– Microsoft and Power Point are also used.
– The software uses pre-drawn shapes, and the
developer drags the shapes into the drawing.
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FLOWCHARTS
• There are four types of flowcharting
symbols:
– Input/output symbols
Input/output symbols indicate the
type of device or media that provides
input to or records output from a
process.
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FLOWCHARTS
• There are four types of flowcharting
symbols:
– Input/output symbols
– Processing symbols
Processing symbols indicate the type
of device used to process the data or
whether the data is processed
manually.
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FLOWCHARTS
• There are four types of flowcharting
symbols:
– Input/output symbols
– Processing symbols
– Storage symbols
Storage symbols indicate the type of
device used to store data while the
system is not using it.
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FLOWCHARTS
• There are four types of flowcharting
symbols: • Flow and miscellaneous symbols may
indicate:
– Input/output –symbols
The flow of data and goods
– The beginning or end of the flowchart
– Processing symbols
– The location of a decision
– Storage symbols
– An explanatory note
– Flow and miscellaneous symbols
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FLOWCHARTS
• Click on buttons below if you wish to
review symbols in the various categories.
Input/Output
Symbols
Storage
Symbols
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Processing
Symbols
Flow & Misc.
Symbols
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INPUT/OUTPUT SYMBOLS
• Document Symbol
– Represents a document or report that is
prepared by hand or printed by a computer.
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INPUT/OUTPUT SYMBOLS
2
3
1
• Multiple Copies of One Document
– Indicates multiple copies of a paper document
or report.
– The document copies should be numbered in
the upper, right-hand corner.
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INPUT/OUTPUT SYMBOLS
• Input/Output; Journal/Ledger
– Can represent any input or output on a
program flowchart.
– Also represents accounting journals or
ledgers in a document flowchart.
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INPUT/OUTPUT SYMBOLS
• Display
– Represents information displayed by an
online output device such as a terminal,
monitor, or screen.
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INPUT/OUTPUT SYMBOLS
• Online Keying
– Represents data entry by an online device
such as a terminal or personal computer.
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INPUT/OUTPUT SYMBOLS
• Terminal or Personal Computer
– Combines the display and online keying
symbols to represent terminals and personal
computers.
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INPUT/OUTPUT SYMBOLS
• Transmittal Tape
– Represents manually prepared control totals,
which are to be compared to computer totals
for control purposes.
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PROCESSING SYMBOLS
• Computer Processing
– Represents a process performed by a
computer, which usually results in a change in
data or information.
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PROCESSING SYMBOLS
• Manual Operation
– Represents a processing operation that is
performed manually.
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PROCESSING SYMBOLS
• Auxiliary Operation
– Represents a processing operation carried
out by a device other than a computer, e.g.,
an optical character scanner.
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PROCESSING SYMBOLS
• Off-line Keying Operation
– Represents an operation that uses an off-line
keying device, such as a cash register or
keying to a disk.
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STORAGE SYMBOLS
• Magnetic Disk/Drive
– Represents data stored on a magnetic disk or
drive.
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STORAGE SYMBOLS
• Magnetic Tape
– Represents data stored on a magnetic tape.
– Sometimes represents transaction files.
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STORAGE SYMBOLS
A
• File
– Represents a file of documents that are manually
stored and retrieved.
– Letter indicates the ordering sequence:
• A = Alphabetic order
• D = Date order
• N = Numeric order
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FLOW AND MISCELLANEOUS
SYMBOLS
• Document or Processing Flow
– Represents the direction of processing or
document flow.
– Normal flow is top to bottom and left to right.
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FLOW AND MISCELLANEOUS
SYMBOLS
• Data/Information Flow
– Represents the direction of data/information
flow.
– Often used to show data being copied from
one document to another.
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FLOW AND MISCELLANEOUS
SYMBOLS
• Communication Link
– Represents the transmission of data from one
location to another via communication lines.
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FLOW AND MISCELLANEOUS
SYMBOLS
• On-page connector
– Connects processing from one location to
another on the same page.
– Used to avoid crisscrossing lines.
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FLOW AND MISCELLANEOUS
SYMBOLS
• Off-page Connector
– Connects the processing flow between two
different pages.
– Signals the exit from one page and the
corresponding entrance on another page.
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FLOW AND MISCELLANEOUS
SYMBOLS
• Terminal
– Represents the beginning, end, or a point of
interruption in a process or program.
– Also used to indicate an external party.
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FLOW AND MISCELLANEOUS
SYMBOLS
• Decision
– Represents a decision-making step.
– Used in a program flowchart to show
branching to alternate paths.
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FLOW AND MISCELLANEOUS
SYMBOLS
• Annotation
– Provides for the addition of descriptive
comments or explanatory notes as
clarification.
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TRIVIA 1
• Which man is credited with coining the
term 'artificial intelligence' in 1955 and
is considered one of the early pioneers
in the field?
• Senator Joseph McCarthy
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DOCUMENT FLOWCHARTS
• A document flowchart shows the flow of
documents and information among areas of
responsibility in an organization.
• These flowcharts trace a document from cradle
to grave and show:
–
–
–
–
–
Where a document comes from
Where it’s distributed
How it’s used
It’s ultimate disposition
Everything that happens as it flows through the
system
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DOCUMENT FLOWCHARTS
• Internal control flowcharts are document
flowcharts used to evaluate the adequacy of
internal controls, such as segregation of duties
or internal checks.
• They can reveal weaknesses or inefficiencies
such as:
– Inadequate communication flows
– Unnecessarily complex document flows
– Procedures that cause wasteful delays
• Document flowcharts are also prepared in the
system design process.
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GUIDELINES FOR PREPARING
FLOWCHARTS
• Let’s step through some guidelines for
preparing flowcharts:
– As with DFDs, you can’t effectively prepare a
flowchart if you don’t understand the system,
so:
• Interview users, developers, auditors, and
management
• Administer questionnaires
• Read through narratives
• Walk through systems transactions
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Identify:
• Entities to be flowcharted, e.g., departments,
functions, external parties (the parties who “do”
things in the story)
• Documents or information flows
• Processes
– As you read through a narrative, you may
want to mark the preceding items with
different shapes (e.g., drawing a rectangle
around entities, circling documents, etc.).
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This is part of the
document flowchart
from Figure 3-9 in
your textbook.
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Use separate columns for the activity of
each entity.
• Example: If there are three different
departments or functions that “do” things in
the narrative, there would be three columns
on the flowchart.
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Flowchart the normal course of operations,
and identify exceptions with annotations.
– As much as possible, the flow should go from
top to bottom and left to right.
– Use standard flowcharting symbols, and draw
with a template or computer.
– Clearly label all symbols. Use annotations if
necessary to provide adequate explanation.
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Give the flowchart a clear beginning and
ending.
• Show where each document originated and its final
disposition.
– One approach you can use is to read through
the narrative and for each step define:
• What was (were) the input(s)
• What process was carried out
• What was (were) the output(s)
– Note on the next slide that the flow sequence
is input—process—output.
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What are the entities
in this flowchart?
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Identifies where input is coming from
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Inputs
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Process
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Output to
storage
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Input for
next
process
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Process
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Output
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Every manual process should have at least
one input and at least one output.
– Show all data entered into or retrieved from a
computer file as passing through a process
first.
– Do not show process symbols for:
• Forwarding a document to another entity
• Filing a document
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Forwarding
a document
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Filing
a document
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Do not connect two documents except
when forwarding to another column.
• When a document is forwarded, show it in
both locations.
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Show forwarded
document in both
locations
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GUIDELINES FOR PREPARING
FLOWCHARTS
– When using multiple copies of a
document, place document numbers in
the upper, right-hand corner.
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What happens to the
document numbers
as the documents
move to other
locations?
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Show on-page connectors and label
them clearly to avoid excess flow lines.
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GUIDELINES FOR PREPARING
FLOWCHARTS
– Use off-page connectors if the flow goes
to another page.
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Are there other offpage connectors on
this flowchart?
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GUIDELINES FOR PREPARING
FLOWCHARTS
– If a flowchart takes more than one page, label
the pages as 1 of 5, 2 of 5, 3 of 5, etc.
– Show documents or reports first in the column
where they are created.
– Start with a rough draft; then redesign to
avoid clutter and crossed lines.
– Verify the accuracy of your flowchart by
reviewing it with users, etc.
– Place the flowchart name, the date, and the
preparer’s name on each page of the final
copy.
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TRIVIA
• What was the first computer virus?
• Movie :
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C
HAPTER 10
The Revenue Cycle:
Sales to Cash Collections
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INTRODUCTION
• In this chapter, we’ll look at:
• Capturing and processing data.
• Storing and organizing the data for decisions.
• Providing controls to safeguard resources
(including data).
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• The revenue cycle is a recurring set of
business activities and related information
processing operations associated with:
– Providing goods and services to customers
– Collecting their cash payments
• The primary external exchange of
information is with customers.
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– What are the basic business activities and
data processing operations that are
performed in the revenue cycle?
– What decisions need to be made in the
revenue cycle, and what information is
needed to make these decisions?
– What are the major threats in the revenue
cycle and the controls related to those
threats?
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• Information about revenue cycle activities
flows to other accounting cycles, e.g.:
– The expenditure and production cycles
• Receive information about sales
transactions so they’ll know when to
initiate the purchase or production of
more inventory.
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• Information about revenue cycle activities
flows to other accounting cycles, e.g.:
– The expenditure and production cycles
– The human resources/payroll cycle
• Uses information about sales to calculate
commissions and bonuses.
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• Information about revenue cycle activities
flows to other accounting cycles, e.g.:
– The expenditure and production cycles
– The human resources/payroll cycle
– The general ledger and reporting function
• Uses information produced by the
revenue cycle in preparing financial
statements and performance reports.
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Finished Goods
Revenue
Cycle
Expenditure
Cycle
General Ledger
and Reporting
System
Human Res./
Payroll Cycle
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Production
Cycle
• The Revenue Cycle
Financing
Cycle
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– Gets finished
goods from the
production cycle.
– Provides funds to
the financing cycle.
– Provides data to
the general ledger
and reporting
system.
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• The primary objective of the revenue
cycle:
– Provide the right product in the right place at
the right time for the right price.
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• Decisions that must be made:
– Should we customize products?
– How much inventory should we carry and
where?
– How should we deliver our product?
– How should we price our product?
– Should we give customers credit? If so, how
much and on what terms?
– How can we process payments to maximize
cash flow?
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• Management also has to evaluate the
efficiency and effectiveness of revenue
cycle processes:
– Requires data about:
• Events that occur.
• Resources used.
• Agents who participate.
– The data needs to be accurate, reliable, and
timely.
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REVENUE CYCLE BUSINESS
ACTIVITIES
• Four basic business activities are
performed in the revenue cycle:
– Sales order entry
– Shipping
– Billing
– Cash collection
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REVENUE CYCLE BUSINESS
ACTIVITIES
• Four basic business activities are
performed in the revenue cycle:
– Sales order entry
– Shipping
– Billing
– Cash collection
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