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CHAPTER 3
SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES
SUGGESTED ANSWERS TO DISCUSSION QUESTIONS
3.1 Identify the DFD elements in the following narrative: A customer purchases a few
items from a local grocery store. Jill, a salesclerk, enters the transaction in the cash
register and takes the customer’s money. At closing, Jill gives both the cash and the
register tape to her manager.
Data Flows: merchandise, payment, cash and register tape
3.2 Do you agree with the following statement: “Any one of the systems documentation
procedures can be used to adequately document a given system”? Explain.
Ch. 3: Systems Development and Documentation Techniques
3-2
3.3 Compare the guidelines for preparing flowcharts and DFDs. What general design
principles and limitations are common to both documentation techniques?
Similar design concepts include the following:
Accounting Information Systems
3-3
3.4 Your classmate asks you to explain flowcharting conventions using real-world examples.
Draw each of the major flowchart symbols from memory, placing them into one of four
categories: input/output, processing, storage, and flow and miscellaneous. For each symbol,
suggest several uses.
The major flowcharting symbols and their respective categories are shown in Fig. 3.8 in the text.
With respect to how the symbols are used, student answers will vary. Possible examples include
the following:
Ch. 3: Systems Development and Documentation Techniques
SUGGESTED ANSWERS TO THE PROBLEMS
3.1 Prepare flowcharting segments for each of the following operations:
Assorted Flowcharting Segments:
a. processing transactions stored on magnetic tape to update a master file stored on
b. processing transactions stored on magnetic tape to update a database stored on a
magnetic disk
c. converting source documents to magnetic tape using a computer-based
optical character reader (OCR)
d. processing OCR documents online to update a database on magnetic disk
Accounting Information Systems
3-5
3.1 (continued) Assorted Flowcharting Segments
e. reading data from a magnetic disk into the computer to be printed on a report
f. using a computer or terminal to key data from source documents to a file stored
on a magnetic disk
g. manually sorting and filing invoices numerically
Ch. 3: Systems Development and Documentation Techniques
3.1 (continued) Assorted Flowcharting Segments
h. using a terminal to enter source document data and send it to a remote location
where an online processing system records it in a database stored on magnetic
disk
i. a scheduled automatic backup of an internal hard drive to an external hard
drive
j. using a terminal to query customer sales data maintained on a magnetic disk
Accounting Information Systems
3-7
3.1 (continued) Assorted Flowcharting Segments
k. enter employee hours recorded on time cards in the payroll transaction file
maintained on disk and update wage data maintained on the payroll master file
Ch. 3: Systems Development and Documentation Techniques
3.1 (continued) Assorted Flowcharting Segments
l. use a terminal to access a price list maintained on disk to complete a purchase
order. An electronic copy of the purchase order is sent to the vendor and a
backup copy is printed and filed by vendor name
m. update an airline reservation on a Web-based airline reservation system from a
home computer
Accounting Information Systems
3-9
3.2 Happy Valley Utility Company
a. Draw a system flowchart of the billing operations, commencing with the
computer preparation of the meter reading forms and ending with the mailing of
customer bills.
Ch. 3: Systems Development and Documentation Techniques
3.2
b. Draw a system flowchart depicting customer payments processing, starting with
the mail room operations and ending with the two printed reports.
Accounting Information Systems
3-11
3.3 Prepare a system flowchart of the process described.
Payroll Processing for Dewey Construction Company:
3.4 Prepare a document flowchart to reflect how ANGIC Insurance Company processes its casualty claims.
3-13
3.5
a. Prepare a document flowchart that indicates the interaction and use of these
documents among all departments at Beccan Company’s central facility. It should
provide adequate internal control over the receipt, issuance, replenishment, and
b. Using the flowcharting conventions discussed in Focus 3.2, critique the instructor
provided CMA solution. List all the ways the CMA solution violates those
flowcharting guidelines.
Adapted from the CMA Exam. Note: the CMA solution shown does not follow the flowcharting
conventions discussed in the chapter. When the authors use this problem they have the students critique
the CMA exam solution (assignment 3.5b), based upon the conventions discussed in Focus 3.2.
Ch. 3: Systems Development and Documentation Techniques
3-14
3.6
a. Prepare a context diagram and level 0 DFD to document the payroll processing
system at No-Wear Products.
Context Diagram for the payroll processing system at No-Wear Products
Accounting Information Systems
3-15
3.6 a. (continued.)
Level 0 Data Flow Diagram for the payroll processing system at No-Wear Products.
3.0
Generate
Paycheck
4.0
Generate
Payroll
Reports
Payroll File
Withholding
Ch. 3: Systems Development and Documentation Techniques
3.6 b. Prepare a document flowchart to document the payroll processing system at No-
Wear Products.
No-Wear Products-Payroll
Payroll
Employees in Functional
Department
Time Card
Process Payroll,
Prepare Checks
and Reports
N
N
Accounting Information Systems
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3.7
a. Prepare a context diagram and a level 0 DFD to document accounts payable
processing at S&S.
Purchasing
Receiving
Purchase Order
Receiving Report
Ch. 3: Systems Development and Documentation Techniques
3-18
3.7 a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable
Purchasing
Vendor
Receiving
Invoice
Receiving
Reports
Vendor Invoices
3.0
Make Payment
Accounts
Payable
Cash
Disbursements
Journal
Accounting Information Systems
3.7
b. Prepare a document flowchart to document accounts payable processing at S&S.
S&S Accounts Payable
Accounts Payable Controller Owner/Manager
Match Purchase
Order,
Receiving
Report,
Invoice
Vendor Invoice
A
Prepare
Monthly
Accounts
Payable
Accounts Payable
Report
DC
Vendor
Checks
Cash
Disbursements
Journal
Purchase Order
Receiving Report
Check 1
Purchase Order
Receiving Report
Invoice
Check 1
To Vendor
Ch. 3: Systems Development and Documentation Techniques
3-20
3.8
a. Develop a context diagram and a level 0 DFD of the acquisition/payment system
at Oriental Trading.
Purchase Order
Purchase Requisition
