Summary
Accounting Information Systems - Chapter 3 - Summary
- Course
- Institution
- Book
Explains 3 documentation tools including DFD, Flowchart, BPD.
[Show more]
Connected book
Book Title:
Author(s):
- Edition:
- ISBN:
- Edition:
More summaries for
-
Test Bank for Accounting Information Systems 14th Edition Marshall B. Romney, Paul J. Steinbart.
-
Test Bank for Accounting Information Systems 15th Edition Marshall B. Romney, Paul J. Steinbart
-
Accounting Information Systems - Chapter 13 The Expenditure Cycle: Purchasing to Cash disbursements - Summary
Seller
Follow
mattaheri
Content preview
Accounting Information Systems (AIS)Chapter 3 Systems Documentation Techniques
Documentation explains how a system works, including the who, what, when, where, why, and
how of data entry, data processing, data storage, information output, and systems controls.
Popular means of documenting system include diagrams, owcharts, tables, and other graphical
representations of data and information. These are supplemented by a narrative description of
the system, a written step-by-step explanation of system components and interactions.
There are three common systems of documentation tools: data ow diagrams (DFD), owcharts,
and business process diagrams (BPD).
Documentation tools are important on the following levels:
I. At a minimum, you must be able to read documentation to determine how a system works.
II. You may need to evaluate documentation to identify internal control strengths and
weaknesses and recommend improvements as well as to determine if a proposed system
meets the company’s needs.
III. More skill is needed to prepare documentation that shows how an existing or proposed
system operates.
This chapter discusses the following documentation tools:
1. Data ow diagram (DFD), a graphical description of data sources, data ows, transformation
process, data storage, and data destinations
2. Flowchart, which is a graphical description of a system. There are several types of owcharts,
including:
A. Document owchart, which shows the ow of documents and information between
departments or areas of responsibility.
B. System owchart, which shows the relationship among the input, processing and
output in an information system
C. Program owchart, which shows the sequence of logical operations a computer
performs as it executes a program.
3. Business Process diagrams (BPD), which are graphical descriptions of the business
processes used by a company
Data Flow Diagrams (DFD)
Page 10 of 25
fl flfl fl fl fl fl fl fl fl
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller mattaheri. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.75. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
52510 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now