Ch. 3: Systems Development and Documentation Techniques
3-34
3.12
b. Using the guidelines for preparing flowcharts in Focus 3-2 and the flowcharting
symbols shown in Figure 3-8, critique the flowchart shown in Figure 3-12. List
the ways the flowchart violates the guidelines or uses improper symbols.
The flowchart in Fig. 3.12 violates the General Guidelines for Preparing Flowcharts in the following
ways.
1. The text uses the Terminal symbol (the oval) to indicate an external party. Figure 3.12 uses a
2. The solution has the mail clerk, the sales clerk, and the inventory control clerk in one column.
Three columns would be better.
5. The file symbol (the triangle) does not need the word File in it. The symbol itself conveys that it
is a file.
Accounting Information Systems
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3.13 Bottom Manufacturing Corporation Charge Sales System
a. List the procedures or the internal documents that are labeled letters c to r in the
flowchart of Bottom Manufacturing Corporation’s charge sales system.
Organize your answer as follows (Note that the explanations of the letters a and
b in the flowchart are entered as examples):
Flowchart Symbol Letter
Procedures or Internal Document
FLOWCHART
SYMBOL INTERNAL CONTORL PROCEDURE
LETTER OR INTERNAL DOCUMENT
a. Prepare six-part sales order.
b. File by order number.
c. Approve customer credit and terms.
d. Release merchandise to shipping department.
e. File by sales order number.
f. File pending receipt of merchandise.
Ch. 3: Systems Development and Documentation Techniques
b. Using the guidelines for preparing flowcharts in Focus 3-2 and the flowcharting
symbols shown in Figure 3-8, critique the flowchart shown in Figure 3-13. List
the ways the flowchart violates the guidelines or uses improper symbols.
1. The text uses the Terminal symbol (the oval) to indicate an external party. Figure 3.13 uses the
off page connector symbol.
2. Document numbers should be placed in the top right hand corner of the document symbol.
4. Sales order 4 is filed in the finished goods department, yet the shipping column (third set of
symbols in the column) shows sales order 4. This should be sales order 2, not 4.
5. The line showing information being posted to the accounts received ledger should come out of
6. In the shipping column, when the three Bills of Lading are created, the arrow downward to
7. Instead of using annotation symbols to tell how documents are filed, use the letter D for date, N
by payment due date) an annotation symbol can be used.
Additional items to improve efficiency of flowchart
1. Symbols p and q could be combined into one symbol.
3-37
3.14
a. Prepare and file a tax return with the tax owed to the Internal Revenue Service.
Context
Prepare
Withholding Form IRS 1040 Form
Level 0
1.0
Collect Tax
IRS
2.0
Prepare IRS
Form 1040
Ch. 3: Systems Development and Documentation Techniques
3.14 (continued)
b. A customer pays an invoice with a check. Accounts receivable is updated to
reflect the payment. The check is recorded and deposited into the bank.
Context
Payment Deposit
Level 0
Accounting Information Systems
3-39
3.14 (continued)
c. A customer places an online order to purchase merchandise. The order is
approved, filled, and sent to the customer with an invoice.
Context
Purchase Order
Level 0
1.0
2.0
Approve Order
4.0
Prepare
3.0
Fill and Ship
Order
Sent Invoice
Copies
Ch. 3: Systems Development and Documentation Techniques
3.14 (continued)
d. An inventory request is received by the purchasing department. The purchasing
department prepares and sends a purchase order to the appropriate vendor.
Context
Inventory
Purchasing
Inventory Request
Level 0
1.0
Record
Purchase
Request
2.0
Prepare
Inventory Request Purchase Order
Inventory
Accounting Information Systems
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3.14 (continued)
e. A vendor invoice is received, reviewed, and compared against the appropriate
purchase order, then paid and filed.
Context
Invoice
Level 0
1.0
2.0
Approve
Invoice
Open
Purchase
Payment Payment approval
Ch. 3: Systems Development and Documentation Techniques
3-42
3.14 (continued)
f. A bill of lading for ordered inventory is received from a vendor, recorded,
checked against the appropriate purchase order, and filed.
Context
Bill of Lading
Level 0
1.0
2.0
Compare Bill of
Bill of Lading
Accounting Information Systems
3-43
3 .15 Prepare a program flowchart to help Melanie program this process.
Start
BMI <
18.5
Weight Status
(WS) =
Underweight
Yes
No
Ch. 3: Systems Development and Documentation Techniques
3-44
3.16
1. Statements are prepared and sent to customers from data contained in
the accounts receivable data store.
K
3. A check is manually prepared from data on a vendor invoice.
G
4. The cash receipt process updates the cash receipts data store.
H
5. A sales invoice is manually prepared and sent to a customer.
I
6. A report is prepared from data stored on magnetic tape.
C
7. Billing data are entered online and used to update the sales order file and
the customer master file.
A
8. Data from a cancelled invoice are used to update the cash disbursements
J
9. A sales order is prepared manually. Copy 1 is sent to the warehouse and
copy 2 is filed.
B
10. An accounts receivable aging report is prepared from the accounts
E
11. An error listing and batch total are compared and filed.
F
3.17 Students are to replicate the flowchart presented in the problem using documentation software
such as Visio, Microsoft Word, Microsoft Excel, etc.
2. A customer sends a sales invoice to the accounts payable process.
D
Accounting Information Systems
3-45
SUGGESTED ANSWERS TO THE CASES
3-1 You are the systems analyst for the Wee Willie Williams Widget Works (also known as Dub
5, which is a shortened version of 5 Ws). Dub 5 produces computer keyboard components.
It has been producing keyboards for more than 20 years and has recently signed an
exclusive 10-year contract to provide the keyboards for all Dell personal computers. As the
systems analyst, you have been assigned the task of developing a level 0 DFD for Dub 5’s
order processing system. You have finished gathering all the information you need to
develop the first-pass DFD and now want to complete the diagram.
Level 0 DFD for Dub 5:
2.0
Enter
customer
orders
4.0
Prepare
Invoice
Customer Inventory
Shipping Notice
Invoice Copy
Ch. 3: Systems Development and Documentation Techniques
3-2 Level 1 DFD for Dub 5:
1.1
1.2
Check Current
Order against
Credit Limit
Credit File
Over Credit Limit
Notice
Credit Application
Customer Order