Accounting Information Systems, 9e 41
Shipping Department Computer
P. 1,
A
Annotated
picking ticke t
Shipment
data
Update sales order and
inventory data and
record billing due list
data. Print packing slip.
Save
shipment data
Afte r all ite ms
scanned
M-2
M-3
FIGURE SM-10.18 Bondstreet Annotated Systems Flowchart (continued)
42 Solutions for Chapter 10
Polis Grocers, Inc. Solutions (see Note on pg. 9)
P 10-2 ANS. a. Table of Entities and Activities for Polis Grocers, Inc.
Entities
Para
Activities
Customer
2
1. Log on to Web site.
Computer
2
2. Read customer database.
2
3. Confirm username, password, refrigerator installation, and credit.
2
9. Record order on the order database.
Computer
3
10. Read order database and display electronic picking ticket on handheld.
Warehouse (clerk)
3
11. Read order and pick goods.
3
12. Scan each item.
3
13. Place items in box.
Computer
3
14. As each item is scanned, record in the inventory and order databases.
Warehouse (clerk)
3
15. Press button to indicate order completed.
Computer
3
16. Print a bar code.
Warehouse (clerk)
3
17. Attach bar code to box.
3
18. Send box to delivery services.
Delivery Services
4
19. Scan the bar code.
Computer
4
20. Access and display the order.
Delivery Services
4
21. Check the contents of the box.
4
22. Load goods for delivery.
4
23. Key in confirmation of the order contents.
Computer
4
24. Print delivery directions and receipt.
2
4. Generate product list.
Customer
2
5. Select (browse and add) products from the Web site.
2
7. Submit order.
Computer
2
8. Allocate inventory in the inventory database.
Accounting Information Systems, 9e 43
Delivery Services
4
25. Deliver the groceries and receipt to customer.
Sales
Order
Process Customer
Receipt
FIGURE SM-10.19 Problem 1, Part b Solution—Context Diagram for Polis Grocers, Inc.
FIGURE SM-10.20 Problem 1, Part c Solution—Physical DFD for Polis Grocers, Inc.
44 Solutions for Chapter 10
d. Table of Entities and Activities (Annotated) for Polis Grocers, Inc.
Entities
Activities
Process
Customer
1. Log on to Web site.
Computer
2. Read customer database.
3. Confirm username, password, refrigerator
installation, and credit.
4. Generate product list.
Computer
10. Read order database and display electronic
picking ticket.
Warehouse
15. Press button to indicate order completed.
Computer
16. Print a bar code.
Warehouse (clerk)
12. Scan each item.
Delivery Services
19. Scan the bar code.
3.0 Deliver Groceries.
Computer
20. Access and display the order.
Delivery Services
23. Key in confirmation of the order contents.
Computer
24. Print delivery directions and receipt.
Computer
27. Record completion of delivery in the order
database.
28. Update the customer database for billing.
Customer
2
2
7. Submit order.
Computer
2
8. Allocate items in the inventory database.
2
9. Record orders on the order database.
Accounting Information Systems, 9e 45
1.0
Enter Sales
Orders
Customer
Inventory
database
FIGURE SM-10.21 Problem 1, Part e Solution—Logical DFD for Polis Grocers, Inc.
46 Solutions for Chapter 10
Pick goods
Customer
database
Log onto Web
site
Checks customer
status and present
product list
Customer Computer Warehouse
Download
outstanding
orders
Orde r
database
picking list
Inventory
database
Scan
Items are
boxe d as they
FIGURE SM-10.22 Problem 2, Part a Solution—Systems Flowchart for Polis Grocers, Inc.
Accounting Information Systems, 9e 47
Computer Delivery Services
Reche ck order
conte nts
Key in
confirmation of
orde r conte nts
Customer
Error routine
not shown
FIGURE SM-10.22 Polis Grocers Systems Flowchart (continued)
48 Solutions for Chapter 10
Control Goals of the Polis Grocers OE/S Business Process
Control Goals of the Operations Process
Control Goals of the Information Process
Ensure
effectiveness of
operations:
Ensure
efficient
employment
of resources
(people and
computers)
Ensure
security of
resources
(inventory,
customer
data)
For sales order
inputs (i.e.,
customer orders),
ensure:
For sales
order
master
data,
ensure:
For sales order
notification inputs
(i.e., shipment
data), ensure:
For sales
order
master data,
ensure:
Recommended control plans
A
B
C
IV
IC
IA
UC
UA
IV
IC
IA
UC
UA
Present controls
P-5: Confirm input
acceptance
P-5
P-5
P-6: Turnaround document
P-6
P-6
P-6
P-7: Independent shipping
authorization
P-7
P-7
and sales order
P-2: Customer credit check
P-4: Enter data in warehouse
P-4
Accounting Information Systems, 9e 49
Control Goals of the Polis Grocers OE/S Business Process
Control Goals of the Operations Process
Control Goals of the Information Process
Ensure
effectiveness of
operations:
Ensure
efficient
employment
of resources
(people and
computers)
Ensure
security of
resources
(inventory,
customer
data)
For sales order
inputs (i.e.,
customer orders),
ensure:
For sales
order
master
data,
ensure:
For sales order
notification inputs
(i.e., shipment
data), ensure:
For sales
order
master data,
ensure:
Recommended control plans
A
B
C
IV
IC
IA
UC
UA
IV
IC
IA
UC
UA
10
P-11: Compare input data
with master data
P-11
P-11
Missing controls
FIGURE SM-10.23 Problem 2, Part b Solution (Partial)—Control Matrix for Polis Grocers, Inc.
50 Solutions for Chapter 10
Exhibit SM-10.4 Problem 2, Part b Solution (Partial)⎯Explanation of Cell Entries for
Control Matrix in Figure SM-10.23
Note: All inputs result in immediate updates to master data. Therefore, we do not show entries
for UC or UA.
P-1: Enter customer order close to where the order is received.
Effectiveness goals A and C: Customers enter their own orders. This places them
in a position to receive an acknowledgement (goal A) immediately and to get the
goods shipped quickly (goal C).
P-2: Customer credit check.
Effectiveness goal B: The customer’s status regarding credit and refrigeration
requirements is checked on the customer database. Termination of the event for
lack of proper customer status ensures that the organization deals only with
customers who have demonstrated an ability to satisfy their liabilities.
P-3: Sales order tickler file.
Effectiveness goal C: A file of open orders is retained in the order database. These
orders are automatically presented to the warehouse for picking as scheduled, thus
leading to timely shipments.
Accounting Information Systems, 9e 51
P-4: Enter data in the warehouse.
Security of resources: By recording the reduction of inventory as the goods are
picked in the warehouse, Polis is able to keep accurate and current records of the
movement of goods and thus reduce pilferage.
P-5: Confirm input acceptance.
Security of resources and sales order notification input completeness: The
printing of the bar code helps ensure the picked goods have been recorded (input
completeness). This allows Polis to keep accurate and current records of the
movement of goods and thus reduce pilferage.
P-6: Turnaround document.
Effectiveness goal C, efficient employment of resources, and sales order
P-7: Independent shipping authorization.
Security of resources: To provide security over merchandise inventory, this plan
requires that the shipping department have an independent authorization⎯for
example, the record on the order database⎯to ship inventory to a customer.
52 Solutions for Chapter 10
Sales order notification input validity and input accuracy: By ensuring that
shipping notice inputs are represented by an actual shipment of goods, the goal of
shipping notice input validity is addressed. The data that might be checked
includes item numbers, quantities, and customer identification. Checking these
details also operates to ensure that shipping events are accurate.
P-10: Turnaround document.
Effectiveness goal C, Efficient employment of resources: By reducing the amount
of data that must be input, we improve the speed (Goal C) and productivity
(efficiency) of the data entry personnel.
Sales order notification input validity and input accuracy: By using the bar code
to record the delivery, we make sure that the shipment was based on a legitimate
customer order, and we reduce data entry errors.
M-1: Compare input data with master data.
Effectiveness goal C: If the picked goods were compared to the order, database
errors would be eliminated early in the process and lead to a more timely
shipment.
Security of resources, sales order input validity, and input accuracy: By
Accounting Information Systems, 9e 53
• As data is entered into the system, we might find programmed edit checks,
populate input screens with master data, and compare input data with master
data.
54 Solutions for Chapter 10
Pick goods
Customer
database
Customer Computer Ware house
Download
outstanding
orders
Order
database
picking list
Inventory
database
P-1
P-3
P-4
FIGURE SM-10.24 Problem 2, Part c Solution—Annotated Systems Flowchart for Polis
Grocers, Inc.