Posted at 12.30.2018
3-1. The text provides seven reasons why documenting AISs is important: (1) depicting how the system works, (2) training users, (3) building new systems, (4) controlling systems development costs, (5) standardizing communication with others, (6) auditing, and (7) handling end-user support costs. Additional reasons include: (1) to help evaluate the performance of system staff, (2) to help evaluate the adequacy or efficiency of a preexisting system, and (3) to provide design specifications to outside distributors who might be proposing new systems.
Accountants are interested in system documentation for each one of these reasons. For instance, inadequate documentation helps it be difficult to use an integrated accounting package deal effectively, design one for others to use, or audit a system intelligently. Flowcharts and similar systems documentation are also important to auditors. These charts can help auditors identify inner control weaknesses that are not apparent from prototypes or not clear when observing a system used.
3-2. Report flowcharts are a kind of system flowchart. Whereas system flowcharts are process-oriented, report flowcharts give attention to the circulation of physical documents through the control system. Record and system flowcharts are similar for the reason that they use similar symbols in their building. A few additional icons, such as envelopes and side pickup trucks to depict movements of goods, are more likely to appear in report flowcharts than system flowcharts. But system flowcharts contain more detail about digesting logic.
Accountants may use data stream diagrams (DFDs) to depict the physical moves of data through an AIS (like record flowcharts), or the logical move of data through an AIS (like system flowcharts). Like file or system flowcharts, their main objective is to report data flows in an orderly, graphic, and easily-understood format. But DFDs use fewer symbols than either document or system flowcharts, and do not require columns (like document flowcharts).
Program flowcharts are really the lowest degree of system flowcharts because they put together the logic series for a specific program program. Thus, they are more used by programmers and system analysts than by accountants and auditors. Still, auditors will need to understand these program flowcharts when looking at program logic and program controls. Program flowcharts use lots of the same symbols within system flowcharts, but also use some special ones like the decision symbol.
3-3. A doc flowchart is a pictorial representation of the physical data flow through the many departments of any business. A doc flowchart is utilized in designing or assessing an accounting information system.
1. A systems analyst uses it when evaluating something to see if each team is receiving the necessary data and that unnecessary data are not transferred.
2. Something custom made uses it when there may be interest in bettering or replacing an existing system.
3. A computer programmer may use a document flowchart when preparing system flowcharts.
4. An auditor uses it to help identify, follow, and assess an audit trail.
5. An interior data security expert uses it to point weaknesses in internal control and data control.
3-4. Suggestions for creating record flowcharts, system flowcharts, and data movement diagrams are shown in the written text. See relevant section sections for record flowcharts, system flowcharts, and data flow diagrams.
3-5. Data flow diagrams use a rectangular symbol to show the source or destination of data. A circle symbol indicates a process. An open rectangle symbol implies a store of data. Finally, arrows depict a data movement or data stream.
3-6. Data move diagrams are manufactured in a hierarchy called the top-down approach to systems development. In this process, developers create these diagrams in levels, beginning with the broadest, least-detailed level, and exploding (working towards increasing refinements of) each little bit of the preceding level until the system is totally specified. The rationale behind this process is to keep major system aims in view in the beginning, and to worry about details later after major system components are given. However, the process is reiterative, revisions are common, and little is known as "final" before most affordable diagram levels have been given and approved.
The broadest DFD is named a framework diagram. The next level (a "level-0" diagram) is also called a physical data circulation diagram. Lower levels are numbered "level-1", "level-2", and so forth, and are generally termed logical data circulation diagrams.
3-7. It really is usually much easier to follow logic with a graph or body than with a written narrative. For instance, when reading an extended narrative explanation of a process, it is difficult to imagine connections between system elements and a reader's attention can wander. In contrast, visual depictions of the same reasoning are usually much easier to understand because most people grasp the use of arrows to show connections or data moves.
3-8. Decision tables outline the set of conditions that a given processing activity might encounter and indicate the appropriate thing to do for each and every condition. Decision dining tables can therefore help system designers plan data finalizing functions and create written details of the control reasoning for later reference point. The major advantage of decision dining tables is they can summarize a potentially large number of conditions and actions in a compact format. Decision desks are also useful as planning tools to system analysts and related individuals who are charged with the duty of assisting create new AISs. Finally, the accountants who audit AISs rely heavily upon internal records, and decision tables can help them check the processing reasoning and control methods that were included in these AISs.
3-9. Just like word processors allow users to create, store, alter, and print expression documents, CASE tools enable it and accounting employees to make, store, change, and print system documentation. The term CASE means for "computer aided software engineering. " CASE tools automate the development of program and system records. Thus, developers use them to produce data circulation diagrams, entity relationship diagrams, record layouts, data entry monitors, report formats, display screen menus, system flowcharts, and program flowcharts. Most likewise incorporate generators for expanding data dictionaries.
CASE tools are computer programs that typically run on microcomputers. The user selects a specific type of document to develop or modify, and then works onto it in much the same way a secretary runs on the word processor chip to work on a word report. It isn't essential to use CASE programs to build up AIS paperwork, but it is difficult to assume why anyone wouldn't normally use such suitable and time-saving tools.
3-10. End user computing identifies the computer activities of non-computer employees, especially the development of large spreadsheets and databases. Although such activities are commonplace today, they also create problems. For example, when non-IT staff develop important computer applications, a firm becomes increasingly based mostly after such individuals to answer questions, or to describe how to use the program. Paperwork is also important in end-user processing environments because it provides the training aids, individual descriptions, tutorial guides, and reference materials that other users need in order to run the applications effectively.
a) no prior delinquency history
b) only one prior delinquency
c) only two prior delinquencies
d) more than two previous delinquencies
Mr. Smith can now make a decision based after this categorization of customer bill history. It might also be pointed out that many companies cope with delinquencies on an individual basis. Most small companies, for example, will try to utilize their customers whenever possible rather than writing to them impersonally because written confrontations rarely produce desired results.
3-21. This issue requires students to get the flowcharts in Figure 3-20. In a very later area of the problem, students are also asked to recreate the flowcharts in Numbers 3-3, 3-6, 3-8, 3-11, 3-12, 3-13, 3-14, and 3-15. Because these flowchart already are shown in the written text, the outputs are already known.
Teaching records: Students should follow the guidelines provided in cases like this to create the two (program) flowcharts shown as well as the hyperlink that connects the two flowcharts jointly. Students can record their links by producing a copy of the formulas. Finally, although using Excel's drawing tools is easy, it still takes time to set-up even small diagrams with them. Thus, we recommend that teachers do not assign all elements of this case (a through h), but only assign an array of these diagrams.
1. A document flowchart for the Berridge Company's inventory control system may be found after #3 (below).
The company could eliminate all copies of the RSR form by computerizing its warehousing functions completely. Within this new system, a retail store would make a computer record for each and every requisition, which the system could then display onscreen or print on a written report of similar requisitions for the warehouse every day. When a requisition order is stuffed, staff in the warehouse could indicate this by going into the mandatory data into the computer system. This accessibility would trigger an inventory revise in the inventory record and eliminate the pending requisition record from the data file of effective requisitions.
It is less evident that the company needs to create the other two copies of the purchase order. In fact, the doc flowchart implies that both the inventory control division and warehouse personnel perform the contrast function when goods get there - a duplication of effort. Similarly, the business can probably get rid of the copy it presently prepares for accounts payable. Instead, warehouse staff can add its duplicate to the obtaining article, and the accounts payable office can use the warehouse copy to prepare the to owner.
The systems flowchart is valuable since it shows the "flow" of activities and documents within the sales/collection process. The flowchart is specially useful for identifying redundant, unneeded, and dangerous activities.
1. a) Data items which should be included on a repair/maintenance work order report are the following:
1) Job identification team (or place) that work is to be done, machine or work stop, and general explanation of job.
2) Starting and completion times both predicted and genuine.
3) Materials and resources data - estimated and actual amounts and costs.
4) Labor data approximated hours, actual hours cost, and employee number for each job or person concluding the task.
5) Applied overhead.
b) At least four copies of the work order would be needed with a possible fifth backup needed when a work order summation is not well prepared. The work order would prepare yourself in the R & M Division and directed at the supervisor for review and scheduling. The task order would then be utilized by the person accountable for the work by recording the actual time spent on the work and the actual materials and materials required to complete the job. Following the job is completed, the task order would be forwarded to accounting for charging and charging. The syndication of each copy of the task order would be the following:
Original (Duplicate 1) Once the job is completed and all data has been saved on the work order, this backup is forwarded to the Accounting Division for costing and then registered in the Accounting Office.
Copy 2 This duplicate is also fully completed and is submitted in the R & M Department in a completed work order file.
Copy 3 This backup would be kept by the R & M Department in a data file of scheduled careers until the work is completed. A guide file is necessary for everyone work orders as the job is process. Once this job is completed, Backup 3 would be mounted on Copy 2 and submitted with Backup 2.
Copy 4 This duplicate would be delivered to the Production Office where the work has been done to recognize the actual arranging of the job.
An analysis of the performance of the R & M Section would probably be achieved in three departments as described below:
The office which requests the work should compare the estimated charges mentioned on the task Order Demand with the real charges and the timeliness of the task, (e. g. , the believed and genuine starting and conclusion times on the task Order). If the task is not timely or if the genuine charges vary considerably from the estimate, the management of the Development Office would contact the supervisor of the R & M Office for an explanation.
The supervisor of the R & M Team would carry out a personalevaluation by comparing the task Order Get and the completed Work Order. The supervisor would like to make sure the real times and charges were near to the original quotes. Such an evaluation would make a difference for assessing the staff in the team and also for planning future quotes.
The Accounting Division (or various other appropriate department) would probably conduct an assessment of the R & M Department's work. The quotes and actual results shown on the task Order would be compared. Types of repair and maintenance careers that have standard times for conclusion would be weighed against actual times necessary for the work in order to evaluate the department's performance.
2. See document flowchart on pursuing page.