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Accounting Information Systems
3-21
3.8 a. (continued) Level 0 Data Flow Diagram: Acquisition/Payment System at Oriental
Trading:
1.0
Prepare
Purchase
System
2.0
Update
Accounts
3.0
Inventory
File
Vendor
File
P.O. Notification
Receiving Report
Vendor
Invoice
Check
Receiving Reports
Ch. 3: Systems Development and Documentation Techniques
3.8
b. Prepare a document flowchart to document the acquisition/payment system at
Oriental Trading.
Oriental Trading Acquisition/Payment System
Accounting DepartmentAccounts PayablePurchasing
Prepare Purchase
Order
File
To Vendor
A
DD D
Invoice. Prepare
Payment
Authorization
D
Payable Master
File
Accounts
Payable Master
File
Check
General
Ledger Master
File
Purchase Order
Notification
Enter Vendor
Acknowledgment
Prepare Purchase
Order Notification
Prepare Check,
B
Accounting Information Systems
3-23
3.9
a. Develop a context diagram and a level 0 DFD for the cash receipts system at
S&S.
Bank
Deposit
Ch. 3: Systems Development and Documentation Techniques
3-24
3.9 a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:
1.0
2.0
Update
Bank
3.0
Prepare
Reports
Accounts
Receivable
Ledger
Account
Remittance
Slips
Aged Trial
Balance
Cash
Receipts
Report
Accounting Information Systems
3.9
b. Prepare a document flowchart to document the cash receipts system at S&S.
S&S Cash Receipts System
ClerkTreasurer Accounts Receivable
From Customer
Ledger/File
Remittance Slips
Generate
Endorse
Checks and
Prepare
Deposit Slip for
Cash & Checks
A
B
Ch. 3: Systems Development and Documentation Techniques
3-26
3.10 Draw a context diagram and at least two levels of DFDs for the preceding
operations.
Coupon Order
Phone Order
Cancellation
Payment
Invoice
Shipping Notice
Cancellation Response
Accounting Information Systems
3.10. Level 0 Data Flow Diagram for a mail order company:
2.0
Process
Shipment
Customer
3.0
Process
Payment
Transaction
Order File
Product File
order
cancellation
product inquiry
valid order
product
details
valid
order
invoice
shipping
notice
customer
details
product
payment
inquiry
response
Ch. 3: Systems Development and Documentation Techniques
3-28
3.10. Level 1 Data Flow Diagram for a mail order company:
1.1
1.2
Process
1.3
Process
order inquiry
1.4
Process
product
inquiry
Customer
cancelled
order
cancellation
Accounting Information Systems
3-29
3.11
a. Prepare a context diagram and at least two levels of DFDs for this operation.
Course
Registration request
Course enrollment
reports
Level 0 Data Flow Diagram for a course registration system:
Student
1.0
Register
student
2.0
Prepare
course
enrollment
class lists file
course records file
Registration
details
fees
course enrollment
report
Ch. 3: Systems Development and Documentation Techniques
3-30
3.11 a. (continued) Level 1 Data Flow Diagram for a registration system:
accounts receivable file
student record file
class list file
1.1
Check
1.2
Check
prerequisites
1.3
Check
1.4
Register
Student
valid
registration
details
prerequisite
notice
Accounting Information Systems
3-31
3.11
b. Prepare a document flowchart to document this operation.
Registration System
Registrar
Check for unpaid
fees
Accounts
Receivable
Check Course
Prerequisites
Student
Transcripts
Ch. 3: Systems Development and Documentation Techniques
3-32
3.12 You recognize weaknesses in the existing system and believe a document flowchart
would be beneficial in evaluating this client’s internal control in preparing for your
examination of the financial statements.
a. Complete the flowchart given in Figure 3-12, for sales and cash receipts of
Charting, Inc., by labeling the appropriate symbols and indicating information
flows. Adapted from the 1969 CPA Exam
Accounting Information Systems
3-33
3.12a (Continued)
