Cha 3 Solutions Manual 11th Ed

CHAPTER 3 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.
3-1
2009 Pearson Education, Inc. Publishing as Prentice Hall
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.
3-2
Accounting Information Systems
SUGGESTED ANSWERS TO THE PROBLEMS 3.1 Assorted Flowcharting Segments: a.

Transactions
Old Master File
File Update
New Master File
b.
Transactions File Update Data base
c.
OCR Source Documents Conversion of Documents to Tape by OCR Source Data
d.
OCR Source Documents Update Data base Data base
3-3
3.1 (continued) e.
Assorted Flowcharting Segments
Data File
Report Generation
Report
f.
g.
Invoices Sort Invoices
File
h.
Online Processing System Data base
Terminal
Source Data
3-4
3.1 (continued) i.
j.
3-5
3.1 (continued) k.
3-6
3.1 (continued) l.
m.
3-7
3-8
3.2 a.
Happy Valley Utility Company Billing operations
Customer Master File
Meter Form Preparation
Meter Forms
Enter Current Reading
Completed Meter Forms
Sort By Cust #
Customer Meter Data
Mark-Sense Document Reader
Customer Meter Data
File Update and Billing
Error List & Summary Report
Customer Bills
Mail to Customers
3-9
3.2
b.
Checks Remittance Stubs
Customer payments processing

Compare & Separate Checks To Cashier
Correct Stubs
Incorrect Stubs
List of Other Receipts
Type Correct Stubs
Type Correct Stubs
Corrected Stubs
Corrected Stubs
OCR Document Reader
Payments Posting Run
Report of Past-Due Accounts
Error List & Summary Report
3-10
3.3
Payroll Processing for Dewey Construction Company:

Job Time Tickets
Key to Tape Encodings
Job Time Records Tape
Payroll Master File
Payroll Processing System
Work in Process Master File
Earnings Statement Payroll Register Paycheck
Error Transactions and Summary
3-11
3.4
Document Flowchart: Insurance Claims Processing
3-12
ADJUSTER
CLAIMS DEPARTMENT
START From Claimant Prepare proof of loss, claim recored Notice of Loss
DATA PROCESSING
1 Proof of Loss Form 2 3 4
From Claimant
1 Proof of Loss Form 2 3 4 Assist Claimant with Form Prepare Separate Report
Notice of Loss
Notice of Loss Claim Record
Claim Record
2 Proof of Loss N To Claimant Adjuster's Report
Adjuster's Report Prepare Check & Disbursement list Disbursement List
1 Proof of Loss 2 3 4
1 Proof of Loss 2 Authorize Claim Payment 2 Proof of Loss
To Accounting 1 Proof of Loss Adjuster's Report Check
To Claimant
A To Claimant
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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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3.6
a.
Context Diagram for the payroll processing system at No-Wear Products

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3-16
3.6
a. (continued.) Level 0 Data Flow Diagram for the payroll processing system at No-Wear Products.
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3.6
b.
Document Flowchart for the payroll processing system at No-Wear Products
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3-19
3.7
a.
Context Diagram of S&S Accounts Payable
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3.7
a. (continued.)
Level 0 Data Flow Diagram of S&S Accounts Payable
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3.7
b.
Document Flowchart of S&S Accounts Payable
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3.8 a. Company:
Context Diagram for the Acquisition/Payment System at Oriental Trading
Purchase Requisition Purchase Order
Vendor
Vendor Acknowledgement
Acquisition/ Payment System
Inventory System
Purchase Invoice
Receiving Payment
Vendor Payment
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3.8
a. (continued) Level 0 Data Flow Diagram: Acquisition/Payment System at Oriental Trading:
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Inventory File
Vendor File
1.0 Prepare Purchase Order & Notification Purchase Order Vendor Acknowledgement P.O. Notification Vendor Invoice Purchase Requisition Inventory System
Vendor
Receiving Report 2.0 Update Accounts Payable
Accounts Payable Master File Check
Payment Authorization
3.0 Pay Vendor General Ledger
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3.8 b. Company:
Document Flowchart for the Acquisition/Payment System at Oriental Trading
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3.9
a.
Context Diagram of the Cash Receipts System at S&S:
Bank Deposit
Payment at Sale Customers Remitances on Account Cash Receipts System Cash Receipts Report Management
Aged Trial Balance Credit and Collections
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3.9
a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:
Customers
Payments at Sale Remittances on Account Remittance Slips 2.0 Update Customer Accounts
Remittance File
1.0 Process Payments Endorsed Checks & Cash, Deposit Slip
Bank
Accounts Receivable Ledger
3.0 Prepare Reports
Aged Trial Balance
Cash Receipts Report
Management
Credit and Collections
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3.9
b.
Document Flowchart of the Cash Receipts System at S&S:
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3.10
Context Diagram for a mail order company:
Coupon Order Phone Order Cancellation Payment Customer Order Inquiry Product Inquiry Payment Inquiry Mail Order System
Invoice Shipping Notice Cancellation Response Customer Order Inquiry Response Product Inquiry Response Payment Inquiry Response
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3.10.
Level 0 Data Flow Diagram for a mail order company:
phone order coupon order order inquiry Customer
cancellation response product inquiry response
1.0 Process Order Transaction order cancellation product inquiry
Customer
order inquiry response valid order invoice
product details
Order File Customer valid order shipping notice
customer details Product File product details 2.0 Process Shipment
Customer File
billed order
Accounts Receivable File billed order
payment inquiry Customer
3.0 Process Payment Transaction
payment payment inquiry response
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3.10.
Level 1 Data Flow Diagram for a mail order company:
Customer order cancellation 1.2 Process order cancellation
order
1.1 Process Order
valid order
cancelled order
cancellation response
Order File Customer order details Product File order inquiry product details 1.4 Process product inquiry
1.3 Process order inquiry
product inquiry inquiry response
product inquiry response
Customer
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3.11
a.
Context Diagram for a course registration system:
Registration request Course Registration System Fees notice Prerequisite notice Course closed notice Student acceptance notice Course enrollment reports Instructor
Student
Level 0 Data Flow Diagram for a course registration system:
accounts receivable file
student records file
Instructor
Registration details 1.0 Register student
class lists file
course enrollment report 2.0 Prepare course enrollment reports
Student
fees notice
course records file
prerequisite notice course closed notice student acceptance notice
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3.11
a. (continued)
Level 1 Data Flow Diagram for a registration system:
accounts receivable file
1.1 Check fees due
student record file paid registration details
course file
fees notice registration details 1.2 Check prerequisites valid registration details 1.3 Check class availability closed course notice Student student acceptance notice class list file
prerequisite notice
accepted registration details 1.4 Register student
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3.11
b.
Document Flowchart for a registration system:
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3.12
a. Adapted from the 1969 CPA Exam

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CHARTING INC. FLOW CHART FOR SALES AND CASH RECEIPTS SALES DEPARTMENT CLERKS MAIL CASHIER SUPERVISOR
Mail Clerk
OPEN MAIL
CHECKS CHECKS REMITTANCE ADVICE REVIEW REMITTANCE ADVICE
PREPARE REMITTANCE ADVICE IF NEEDED
Sales Clerk
WRITE INVOICE FOR CUSTOMER ORDER 3 2 1 SALES INVOICE
RETAINED IN SALES BOOK
2 1 SALES INVOICE
APPROVE AND VALIDATE SALES INVOICE FROM CASH CUSTOMER 1 VALIDATED SALES INVOICE RECAP SALES AND CASH
TO CUSTOMER
Inventory Control Clerk

2 SALES INVOICE
FILE N POST
INVENTORY CONTROL CARDS
3.12a (Continued)
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SUPERVISOR
ACCOUNTING DEPARTMENT ACCOUNTS RECEIVABLE CLERK
CHECKS REVIEW FOR PAST DUE ACCOUNT PAYMENTS ARRANGE IN ALPHABETICAL ORDER REMITTANCE ADVICE FILE D
CHECKS REMITTANCE ADVICE
ACCOUNTS RECEIVABLE LEDGER
POST
FILE D CASH RECEIPTS JOURNAL POST CHECK TOTAL CASH ENDORSE CHECKS TOTAL CASH AND CHECKS AND PREPARE DEPOSIT SLIP CHECKS 3 2 BANK SALES JOURNAL 1 DEPOSIT SLIP
TO
POST
FILE D
RECONCILE POST
DAILY SALES SUMMARY
FILE D
MONTHLY BANK STATEMENT 2 SALES INVOICE FILE D CASH
BALANCE CASH WITH SALES INVOICES AND PREPARE DAILY SALES SUMMARY
2 VALIDATED DEPOSIT SLIP
FROM BANK
MONTLY BANK STATEMENT
FROM BANK
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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. The solution has all clerks in one column. Three columns would be better. Additional comments (Prepare remittance advice if needed) are not enclosed in an annotation box. Each manual processing symbol does not have an input and an output. For example, the symbols under mail clerk do not have an input. The file symbol (the triangle) does not need the word File in it. The symbol itself conveys that it is a file. 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. 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.
2. 3. 4. 5. 6.
7.
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3.13 a.
Bottom Manufacturing Corporation Charge Sales System FLOWCHART SYMBOL LETTER a. b. c. d. e. f. g. h. i. j. k. l. m. n. o. p. q. r. INTERNAL CONTORL PROCEDURE OR INTERNAL DOCUMENT Prepare six-part sales order. File by order number. Approve customer credit and terms. Release merchandise to shipping department. File by sales order number. File pending receipt of merchandise. Prepare bill of lading. Copy of bill of lading to customer. Ship merchandise to customer. File by sales order number. Customer purchase order and sales order. File pending notice of shipment. Prepare three-part sales invoice. Copy of invoice to customer. Post to (or enter in) sales journal. Account for numerical sequence. Post to customer accounts. 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
Level 0
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3.14 (continued) b. Context
Level 0
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3.14 (continued) c. Context
Level 0
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3.14 (continued) d. Context
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Level 0
3-45
3.14 (continued) e. Context
Level 0
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3.14 (continued) f. Context
Level 0
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3-49
3 .15
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3.16 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. K D G H I C A J B E 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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3.2
Level 0 DFD for Dub 5:
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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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Cha 3 Solutions Manual 11th Ed

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CHAPTER 3 SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

SUGGESTED ANSWERS TO THE PROBLEMS 3.1 Assorted Flowcharting Segments: a.

Old Master File

New Master File

Ch. 3: Systems Development and Documentation Techniques

Assorted Flowcharting Segments

Accounting Information Systems

Assorted Flowcharting Segments

Ch. 3: Systems Development and Documentation Techniques

Assorted Flowcharting Segments

Accounting Information Systems

Assorted Flowcharting Segments

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

Happy Valley Utility Company Billing operations

Customer Master File

Meter Form Preparation

Enter Current Reading

Completed Meter Forms

Customer Meter Data

Mark-Sense Document Reader

Customer Meter Data

Customer Master File

File Update and Billing

Error List & Summary Report

Ch. 3: Systems Development and Documentation Techniques

Customer payments processing

List of Other Receipts

Type Correct Stubs

Type Correct Stubs

OCR Document Reader

Payments Posting Run

Report of Past-Due Accounts

Error List & Summary Report

Customer Master File

Accounting Information Systems

Payroll Processing for Dewey Construction Company:

Key to Tape Encodings

Job Time Records Tape

Payroll Master File

Payroll Processing System

Work in Process Master File

Earnings Statement Payroll Register Paycheck

Error Transactions and Summary

Document Flowchart: Insurance Claims Processing

Accounting Information Systems

1 Proof of Loss Form 2 3 4

Notice of Loss Claim Record

2 Proof of Loss N To Claimant Adjuster's Report

Adjuster's Report Prepare Check & Disbursement list Disbursement List

1 Proof of Loss 2 Authorize Claim Payment 2 Proof of Loss

To Accounting 1 Proof of Loss Adjuster's Report Check

Accounting Information Systems

Context Diagram for the payroll processing system at No-Wear Products

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

Ch. 3: Systems Development and Documentation Techniques

Document Flowchart for the payroll processing system at No-Wear Products

Accounting Information Systems

Ch. 3: Systems Development and Documentation Techniques

Context Diagram of S&S Accounts Payable

Accounting Information Systems