SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES
SUGGESTED ANSWERS TO DISCUSSION QUESTIONS 3.1 Data Flows: merchandise, payment, cash and register tape
Date Source: customer
Processes: capture sales and payment, give cash and register tape to manager Storage: sales file (register tape), cash register
3.2 It is usually not sufficient to use just one documentation tool. Every tool documents a uniquely important aspect of a given information system. For example, system flowcharts are employed to understand physical system activities including inputs, outputs, and processing. In contrast, data flow diagrams provide a graphic picture of the logical flow of data within an organization.
Each alternative is appropriate for a given aspect of the system. As a result, they work together to fully document the nature and function of the information system.
3.3 Similar design concepts include the following:
• Both methods require an initial understanding of the system before actual
documentation begins. This insures that the system is properly represented by the diagram.
• Both measures require the designer to identify the elements of the system and to identify the names and relations associated with the elements.
• Both methods encourage the designer to flowchart only the regular flows of information and not to be concerned with unique situations.
• Both approaches require more than one “pass” through the diagramming or flowcharting process to accurately capture the essence of the system.
The product of both methods is a model documenting the flow of information and/or documents in an information system. Both documentation methods are limited by the nature of the models they employ, as well as by the talents and abilities of the designer to represent reality.
Ch. 3: Systems Development and Documentation Techniques
3.4 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:
Input/Output Symbols
• Document: an employee time card, a telephone bill, a budget report, a parking ticket,
a contract
• Display: student information monitors, ATM monitors, the monitor on your
microcomputer.
• Manual input: cash registers, ATM machines
Processing Symbols
• Processing: processing a student payroll program, assessing late fees
• Manual operation: writing a parking ticket, preparing a report, collecting and
entering student payments Storage Symbols
• Magnetic disk: alumni information data base, a report stored on your PC hard disk
• Magnetic tape: archival student information
• On-line storage: a student information data base or an airline reservation data base
stored on-line.
• File: purchase order file for a department, a student housing contract file
Flow (Miscellaneous)
• Communication link: a telephone linkage that connects you to Prodigy or some
other on-line data base.
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SUGGESTED ANSWERS TO THE PROBLEMS 3.1 Assorted Flowcharting Segments:
a. Old Master File New Master File File Update Trans-actions b. Trans-actions File Update Data base c. OCR Source
Documents Conversion ofDocuments to Tape by OCR Source Data d. Data base OCR Source Documents Update Data base
Ch. 3: Systems Development and Documentation Techniques
3.1 (continued) Assorted Flowcharting Segments
e. Data File Report Report Generation f. g. Invoices Sort Invoices File h. Source Data
Terminal ProcessingOnline System
Data base
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3.1 (continued) Assorted Flowcharting Segments i.
j.
Ch. 3: Systems Development and Documentation Techniques
3.1 (continued) Assorted Flowcharting Segments
k.
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3.1 (continued) Assorted Flowcharting Segments l.
m.
Ch. 3: Systems Development and Documentation Techniques
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3.2 Happy Valley Utility Company a. Billing operations Customer Master File Meter Form Preparation
Meter Forms Enter
Current Reading Completed Meter Forms Mark-Sense Document Reader Customer Meter Data Mail to Customers Sort By Cust # Customer Meter Data File Update and Billing Customer Master File Error List & Summary Report Customer Bills
Ch. 3: Systems Development and Documentation Techniques 3.2 b. Customer payments processing
Checks Remittance Stubs Compare & Separate Checks To Cashier Correct Stubs Incorrect Stubs List of Other Receipts Type Correct Stubs Type Correct Stubs Corrected
Stubs CorrectedStubs
Customer Master File Error List & Summary Report Report of Past-Due Accounts OCR Document Reader Payments Posting Run 3-10
3.3 Payroll Processing for Dewey Construction Company: Paycheck Job Time Tickets Key to Tape Encodings Job Time Records Tape Payroll Processing System Payroll Master File Work in Process Master File Payroll Register Earnings Statement Error Transactions and Summary
3.4 Document Flowchart: Insurance Claims Processing
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From Claimant 4 3 2 1 Proof of Loss Form Assist Claimant with Form Prepare Separate Report Adjuster's Report 4 3 2 1 Proof of Loss To Claimant N START From Claimant Notice of Loss Prepare proof of loss, claim recored Notice of Loss Claim Record 4 3 2 1 Proof of Loss Form To Claimant Adjuster's Report 2 1 Proof of Loss Authorize Claim Payment Adjuster's Report 1 Proof of Loss A Notice of Loss Claim Record N 2 Proof of Loss Prepare Check & Disbursement list 2 Proof of Loss Disbursement List Check To Claimant
ADJUSTER CLAIMS DEPARTMENT DATA PROCESSING
3.5 Adapted from the June 1980 CMA Exam (Part 5, Question 2) Note: this flowchart does not follow the conventions discussed in the chapter. When the authors use this problem they have the students critique the CMA exam solution, based upon the conventions discussed in Focus 3.2.
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Ch. 3: Systems Development and Documentation Techniques
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3.6 a. (continued.)
Ch. 3: Systems Development and Documentation Techniques
3.6 b. Document Flowchart for the payroll processing system at No-Wear Products
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Ch. 3: Systems Development and Documentation Techniques 3.7 a. Context Diagram of S&S Accounts Payable
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Ch. 3: Systems Development and Documentation Techniques
3.7 b. Document Flowchart of S&S Accounts Payable
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3.8 a. Context Diagram for the Acquisition/Payment System at Oriental Trading Company:
Vendor Acquisition/Payment
System Inventory System Purchase Order Vendor Acknowledgement Purchase Invoice Vendor Payment Receiving Payment Purchase Requisition
Ch. 3: Systems Development and Documentation Techniques
3.8 a. (continued) Level 0 Data Flow Diagram: Acquisition/Payment System at Oriental Trading:
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1.0 Prepare Purchase
Order & Notification
Vendor InventorySystem
2.0 Update Accounts Payable 3.0 Pay Vendor Inventory File Vendor File Accounts Payable Master File General Ledger Purchase Order Vendor Acknowledgement Purchase Requisition P.O. Notification Receiving Report Payment Authorization Vendor Invoice Check
Ch. 3: Systems Development and Documentation Techniques
3.8 b. Document Flowchart for the Acquisition/Payment System at Oriental Trading Company:
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3.9 a. Context Diagram of the Cash Receipts System at S&S:
Customers Cash Receipts
System Bank Management Credit and Collections Payment at Sale Remitances on Account Deposit Cash Receipts Report
Ch. 3: Systems Development and Documentation Techniques
3.9 a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:
Customers 1.0 Process Payments 2.0 Update Customer Accounts Bank 3.0 Prepare Reports
Management Credit and
Collections Remittance File Accounts Receivable Ledger Payments at Sale Remittances on Account Endorsed Checks & Cash, Deposit Slip Remittance Slips Aged Trial Balance Cash Receipts Report 3-28
Ch. 3: Systems Development and Documentation Techniques
3.10 Context Diagram for a mail order company:
Customer Mail OrderSystem Customer
Coupon Order Phone Order Cancellation Payment Order Inquiry Product Inquiry Payment Inquiry Invoice Shipping Notice Cancellation Response Order Inquiry Response Product Inquiry Response Payment Inquiry Response 3-30
3.10. Level 0 Data Flow Diagram for a mail order company: Customer Customer 1.0 Process Order Transaction 2.0 Process Shipment Customer 3.0 Process Payment Transaction Customer Order File Product File Customer File Accounts Receivable File phone order coupon order order inquiry order cancellation product inquiry cancellation response product inquiry response order inquiry response valid order product details valid order invoice shipping notice customer details product details billed order payment inquiry billed order payment payment inquiry response
Ch. 3: Systems Development and Documentation Techniques 3.10. Level 1 Data Flow Diagram for a mail order company:
Order File Product File 1.1 Process Order 1.2 Process order cancellation Customer 1.3 Process order inquiry 1.4 Process product inquiry Customer Customer order
valid order cancelledorder
order cancellation cancellation response order inquiry inquiry response product inquiry product inquiry response order details product details 3-32
3.11 a. Context Diagram for a course registration system: Student Course Registration System Instructor Registration request Course enrollment reports Fees notice Prerequisite notice Course closed notice
Student acceptance notice
Level 0 Data Flow Diagram for a course registration system:
Student 1.0 Register student 2.0 Prepare course enrollment reports Instructor accounts receivable file
student records file
class lists file
course records file Registration details fees notice prerequisite notice course closed notice student acceptance notice course enrollment report
Ch. 3: Systems Development and Documentation Techniques
3.11 a. (continued) Level 1 Data Flow Diagram for a registration system:
accounts receivable file
student record file
course file
class list file 1.1 Check fees due 1.2 Check prerequisites 1.3 Check class availability 1.4 Register student Student paid registration details fees notice valid registration details prerequisite notice closed course notice accepted registration details registration details student acceptance notice 3-34
Ch. 3: Systems Development and Documentation Techniques
3.12 a. Adapted from the 1969 CPA Exam
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MAIL CHECKS REMITTANCE ADVICE OPEN MAIL WRITE INVOICE FOR CUSTOMER ORDER 3 2 1 SALES INVOICE FROM CUSTOMER CASH 2 SALES INVOICE POST INVENTORY CONTROL CARDS FILE N RETAINED IN SALES BOOK 2 1 SALES INVOICE APPROVE AND VALIDATE SALES INVOICE RECAP SALES AND CASH 1 VALIDATED SALES INVOICE REVIEW CHECKS REMITTANCE ADVICE Mail Clerk Sales Clerk
Inventory Control Clerk
PREPARE REMITTANCE ADVICE IF NEEDED
CLERKS CASHIER SUPERVISOR
SALES DEPARTMENT CHARTING INC.
FLOW CHART FOR SALES AND CASH RECEIPTS
TO CUSTOMER
Ch. 3: Systems Development and Documentation Techniques CHECKS REMITTANCE ADVICE ARRANGE IN ALPHABETI-CAL ORDER CHECKS REMITTANCE ADVICE FILE D POST ACCOUNTS RECEIVABLE LEDGER CASH RECEIPTS JOURNAL POST CHECK TOTAL SALES JOURNAL POST POST DAILY SALES SUMMARY FILE D BALANCE CASH WITH SALES INVOICES AND PREPARE DAILY SALES SUMMARY 2 SALES INVOICE CASH ENDORSE CHECKS TOTAL CASH AND CHECKS AND PREPARE DEPOSIT SLIP FILE D CASH CHECKS 3 2 1 DEPOSIT SLIP FILE D 2 VALIDATED DEPOSIT SLIP MONTLY BANK STATEMENT FROM BANK FROM BANK TO BANK ACCOUNTING DEPARTMENT
ACCOUNTS RECEIVABLE CLERK
RECONCILE MONTHLY BANK STATEMENT FILE D SUPERVISOR REVIEW FOR PAST DUE ACCOUNT PAYMENTS 3-38
3.12 b.
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 large arrow to indicate items coming into the system (mail, cash, and items received from the bank). It uses a line with an arrow that stops in a small vertical line, accompanied by To customer (or To Bank), to indicate items exiting the system. 2. The solution has all clerks in one column. Three columns would be better.
3. Additional comments (Prepare remittance advice if needed) are not enclosed in an annotation box.
4. Each manual processing symbol does not have an input and an output. For example, the symbols under mail clerk do not have an input.
5. The file symbol (the triangle) does not need the word File in it. The symbol itself conveys that it is a file.
6. The numbers on documents do not always accompany the documents as they move between columns. For example, Sales Invoice 1 is missing the one when it moves to the Cashier column. This is corrected on the solution.
7. Some of the solid lines in the problem are correctly changed to dotted lines in the
solution. For example, under Inventory control clerk the lines from Sales Invoice to Post to the control cards are correctly changed to dotted lines.
Ch. 3: Systems Development and Documentation Techniques
3.13 Bottom Manufacturing Corporation Charge Sales System
a.
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.
g. Prepare bill of lading.
h. Copy of bill of lading to customer.
i. Ship merchandise to customer.
j. File by sales order number.
k. Customer purchase order and sales order.
l. File pending notice of shipment.
m. Prepare three-part sales invoice.
n. Copy of invoice to customer.
o. Post to (or enter in) sales journal.
p. Account for numerical sequence.
q. Post to customer accounts.
r. File by (payment due) date. (CPA Examination, adapted) b. Fig. 3.13 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 3.13 uses the off page connector symbol.
2. Document numbers should be placed in the top right hand corner of the document symbol.
3. Sales order 2 is not shown passing through manual symbols labeled g and i so that it can end up in the file shown at the bottom of the shipping column. The same thing happens in the other columns.
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 symbol g and should be a dotted line. The line to the sales journal (below symbol o) should also be a dotted line.
6. In the shipping column, when the three Bills of Lading are created, the arrow downward to symbol i should come from copy 2 of the Bill of Lading, not copy 3. The same applies to the sales invoice in the Billing Column (arrow from copy 1).
7. Instead of using annotation symbols to tell how documents are filed, use the letter D for date, N for numerically, and a for alphabetically. When more than one document is being filed (symbols j, l, and bottom of Billing Column) or the method of filing is unclear (symbol r, file sales invoice by payment due date) an annotation symbol can be used.
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Additional items to improve efficiency of flowchart
1. Symbols p and q could be combined into one symbol.
3.14
a. Context
Ch. 3: Systems Development and Documentation Techniques 3.14 (continued) b. Context Level 0 3-42
3.14 (continued)
c. Context
Ch. 3: Systems Development and Documentation Techniques
3.14 (continued)
d. Context
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Ch. 3: Systems Development and Documentation Techniques 3.14 (continued) e. Context Level 0 3-46
Ch. 3: Systems Development and Documentation Techniques 3.14 (continued) f. Context Level 0 3-48
Ch. 3: Systems Development and Documentation Techniques 3 .15
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Ch. 3: Systems Development and Documentation Techniques 3.16 1. K 2. D 3. G 4. H 5. I 6. C 7. A 8. J 9. B 10. E 11. F
3.17 Students are to replicate the flowchart presented in the problem using a documentation
software such as Visio, Microsoft Word, Microsoft Excel, etc.
3.18 Students are to replicate the data flow diagram presented in the problem using a
documentation software such as Visio, Microsoft Word, Microsoft Excel, etc.
SUGGESTED ANSWERS TO THE CASES
3-1 Answers to this case will vary based upon the company the student selects. Make sure
that the student is thorough in addressing all the requirements of the case.
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Ch. 3: Systems Development and Documentation Techniques 3-2 Level 1 DFD for Dub 5:
Note: The Order Rejection notice shown on the context level diagram and the level 0 diagram can take two forms: The Over Credit Limit Notice or the Credit Application. These two items are shown on the level 1 DFD.
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