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CHAPTER 3
SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES
SUGGESTED ANSWERS TO DISCUSSION QUESTIONS
3.1 Identify the DFD elements in the following narrative: A customer purchases a few
items from a local grocery store. Jill, a salesclerk, enters the transaction in the cash
register and takes the customers money. At closing, Jill gives both the cash and the
register tape to her manager.
Data Flows: merchandise, payment, cash and register tape
Data Source: customer
Processes: capture sales and payment data and collect payment, give cash and register tape to
manager
Storage: sales file (register tape), cash register
3.2 Do you agree with the following statement: Any one of the systems documentation
procedures can be used to adequately document a given system? Explain.
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.
3-1
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Ch. 3: Systems Development and Documentation Techniques
3.3 Compare the guidelines for preparing flowcharts and DFDs. What general design
principles and limitations are common to both documentation techniques?
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 show 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.
3-2
Accounting Information Systems
3.4 Your classmate asks you to explain flowcharting conventions using real-world examples.
Draw each of the major flowchart symbols from memory, placing them into one of four
categories: input/output, processing, storage, and flow and miscellaneous. For each symbol,
suggest several uses.
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 paper 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 an on-line data base.
3-3
SUGGESTED ANSWERS TO THE PROBLEMS
3.1 Prepare flowcharting segments for each of the following operations:
Assorted Flowcharting Segments:
a. processing transactions stored on magnetic tape to update a master file stored on

magnetic tape
Trans-
actions
Old New
File
Master Master
Update
File File
b. processing transactions stored on magnetic tape to update a database stored on a

magnetic disk
Trans- File Data

actions Update base
c. converting source documents to magnetic tape using a computer-based

optical character reader (OCR)
OCR Source Conversion of

Documents Source
Documents to
Data
Tape by OCR
d. processing OCR documents online to update a database on magnetic disk
OCR Source
Documents Update Data
Data base base
3-4
3.1 (continued) Assorted Flowcharting Segments
e. reading data from a magnetic disk into the computer to be printed on a report
Data Report Report

File Generation
f. using a computer or terminal to key data from source documents to a file stored
on a magnetic disk
Terminal
Data File
Source
Documents
Key Data
g. manually sorting and filing invoices numerically
Invoices Sort Invoices

Numerically
3-5
h. using a terminal to enter source document data and send it to a remote location
where an online processing system records it in a database stored on magnetic
disk
Online
Terminal Data
Processing
base
System
Source
Data
i. a scheduled automatic backup of an internal hard drive to an external hard

drive
Internal Scheduled External

Hard Automatic Hard
Drive Backup Drive
j. using a terminal to query customer sales data maintained on a magnetic disk
Display
Query
Customer Database
Sales Data
Enter Query
3-6
k. enter employee hours recorded on time cards in the payroll transaction file
maintained on disk and update wage data maintained on the payroll master file
Payroll
Transaction
File
Terminal
Record time card data on the

Time Card payroll transaction file and
Enter Time update wage data maintained
Card Data on the payroll master file
Payroll
Master File
3-7
l. use a terminal to access a price list maintained on disk to complete a purchase

order. An electronic copy of the purchase order is sent to the vendor and a
backup copy is printed and filed by vendor name
Purchase Order To Vendor

(electronic)
Access Price List, create

electronic purchase order Price
& print a paper backup Data
copy
Purchase Order
(paper)
m. update an airline reservation on a Web-based airline reservation system from a

home computer
Request, complete, Revise reservation

and submit an data on web-based Reservation
online reservation airline reservation File
change form system
3-8
3.2 Happy Valley Utility Company
a. Draw a system flowchart of the billing operations, commencing with the

computer preparation of the meter reading forms and ending with the mailing of
customer bills.
Customer Enter Completed

Meter Form Meter Forms
Master Current Meter Forms
Preparation
File Reading
Customer Mark-Sense
Sort By Document
Meter
Cust # Reader
Data
Customer
Meter
Data
Customer File Update

Master and
File Billing
Error List
Customer
& Summary
Bills
Report
Mail to
Customers
3-9
3.2
b. Draw a system flowchart depicting customer payments processing, starting with
the mail room operations and ending with the two printed reports.
Checks Compare
Checks To
&
Remittance Cashier
Separate
Stubs
List of
Correct Incorrect
Other
Stubs Stubs
Receipts
Type Type
Correct Correct
Stubs Stubs
Corrected Corrected
Stubs Stubs
Report of
Past-Due
Accounts
OCR Payments
Document Posting
Reader Run
Error List
& Summary
Report
Customer
Master
File
3-10
3.3 Prepare a system flowchart of the process described.
Payroll Processing for Dewey Construction Company:
Job Time
Tickets
Key to
Tape
Encodings
Job Time
Records
Tape
Work in
Payroll Payroll
Process
Master Processing
Master
File System
File
Earnings
Statement Error
Payroll Transactions
Register Paycheck and Summary
3-11
3.4 Prepare a document flowchart to reflect how ANGIC Insurance Company processes its casualty claims.
ADJUSTER CLAIMS DEPARTMENT DATA PROCESSING
Notice of Loss
START
From
Claimant
Prepare
proof of
1 From loss, claim
Proof of Claimant
2 recored
Loss Form
3
4
1 Notice of Loss
Proof of Notice of Loss
2
Loss Form
3 Claim Record
Claim Record
4
Assist Prepare
Claimant Separate
with Form Report 2
N Proof of
Loss
To Adjuster's Report
Claimant
Adjuster's Report
Prepare Disbursement
1 Check & List
1 Proof of Disbursement
Proof of 2 2 list
2 Loss Authorize
Loss Proof of
Claim
3 Loss
Payment
4
To Accounting
1 Adjuster's Report Check

Proof of
Loss
N
To
Claimant
A
To
Claimant
3-12
3.5
a. Prepare a document flowchart that indicates the interaction and use of these
documents among all departments at Beccan Companys central facility. It should
provide adequate internal control over the receipt, issuance, replenishment, and
payment of tires and supplies. You may assume that there is a sufficient number of
document copies to ensure that the perpetual inventory system has the necessary
basic internal controls.
b. Using the flowcharting conventions discussed in Focus 3.2, critique the instructor
provided CMA solution. List all the ways the CMA solution violates those
flowcharting guidelines.
Adapted from the CMA Exam. Note: the CMA solution shown does not follow the flowcharting
conventions discussed in the chapter. When the authors use this problem they have the students critique
the CMA exam solution (assignment 3.5b), based upon the conventions discussed in Focus 3.2.
3-13
3.6
a. Prepare a context diagram and level 0 DFD to document the payroll processing
system at No-Wear Products.
Context Diagram for the payroll processing system at No-Wear Products
Employee
Time Card Data
Employee
Operating Paychecks
Documents
Payroll
Processing Management
System Internal
Reports
Human
Resources
Department
Personnel Data
Governmental
Withholding Agencies
Reports
3-14
3.6 a. (continued.)
Level 0 Data Flow Diagram for the payroll processing system at No-Wear Products.
Time
Operating Human Resources
Card
Departments Department
Data
Personnel
Changes
1.0
Process
2.0
Employee
Update
Timecards
Payroll File
Payroll File
4.0
3.0 Generate
Generate Payroll
Paycheck Reports
Withholding
Internal
Reports
Reports
Pay
check
Employee
Governmental
Management
Agencies
3-15
3.6 b. Prepare a document flowchart to document the payroll processing system at No-
Wear Products.
No-Wear Products-Payroll
Employees in Functional
Payroll
Department
Time Card
Record Time Data
Record
Time
Enter Time Data
Process Payroll
Changes Enter Payroll
Changes
Completed Time Completed Time

Card Card Payroll File
From Human Payroll Changes

Resource Dept
Process Payroll,
Prepare Checks
and Reports N
Paycheck
Employee
Management
Report Management
Federal Tax
Report
Stat Tax Report

Goverrnment
3-16
3.7
a. Prepare a context diagram and a level 0 DFD to document accounts payable
processing at S&S.
Purchasing Receiving
Purchase Order
Receiving Report
S&S Accounts Payable
Invoice
Payment & Accounts Payable

Vendor Remittance Advice Report Management
3-17
3.7 a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable
Vendor Purchasing Receiving
Invoice
Purchase Order
1.0
Record Payable 2.0
Collect & Store Receiving Report
Purchase Orders &
Receiving Reports
Purchase Orders
Accounts
Payable Vendor Invoices Receiving
Reports
Cash
3.0 Disbursements
Make Payment Journal
Accounts Payable
Report 4.0
Prepare Payment &
Management Remittance Advice
Reports
Paid
Management Vendor
Invoices
3-18
3.7
b. Prepare a document flowchart to document accounts payable processing at S&S.
S&S Accounts Payable
Accounts Payable Controller Owner/Manager
From Purchasing From Receiving From Vendor A B Purchase Order
Receiving Report
Purchase Order Receiving Report Vendor Invoice Purchase Order Invoice

Receiving Report Check 2
Invoice Check 1
A A Record Accounts
Review
Accounts Payable
and Sign
Payable Ledger
Checks
Prepare
Vendor
Checks Check 1
Vendor Invoice Prepare
Monthly
Accounts
Payable
Match Purchase Cash
Order, A Disbursements
Journal To Vendor
Receiving
Accounts Payable
Report,
Report
Invoice
Purchase Order
Receiving Report
Purchase Order Invoice
C D
Receiving Report Check 1
Invoice
Purchase Order
Check 1
Purchase Order
Receiving Report Check 2 C
Receiving Report Invoice

Invoice Check Accounts Payable
Report D
B
A
A
Review
D
Accounts
Payable
Report
3-19
3.8
a. Develop a context diagram and a level 0 DFD of the acquisition/payment system
at Oriental Trading.
Purchase Requisition
Purchase Order
Inventory
Acquisition/
Vendor Acknowledgement System
Vendor Payment
System
Purchase Invoice Receiving Report
Vendor Payment
3-20
3.8 a. (continued) Level 0 Data Flow Diagram: Acquisition/Payment System at Oriental

Trading:
Inventory Vendor
File File
1.0
Prepare
Purchase
Order &
Notification
Purchase Order
Purchase Requisition
Vendor
Acknowledgement Inventory
Vendor
System
P.O. Notification
Vendor
Invoice
Receiving Report
2.0 Receiving Reports

Update
Accounts
Payable Purchase Orders
Vendor Invoices
Accounts
Payable
Payment Authorization
Master
File
Check 3.0
Pay Vendor
General
Ledger
3-21
3.8
b. Prepare a document flowchart to document the acquisition/payment system at
Oriental Trading.
Oriental Trading Acquisition/Payment System
Purchasing Accounts Payable Accounting Department
B
From Inventory
From Receiving
A From Vendor
Department
Purchase D Inventory
Requisition File
Purchase Order Payment D
Receiving Report Invoice Authorization
Notification
D D D
Prepare Purchase
Order Prepare Check,
Update Accounts
Enter Purchase Payable and
Requisition Enter payment General Ledger
Authorization
Match Purchase
Order, Receiving
Payment
Purchase Order Vendor Report, and
Authorization
File Invoice. Prepare
Payment
Authorization
To Vendor
Check
From Vendor
Purchase Order
Vendor Enter Accounts To Vendor

D Receiving Report Payable Data for
Acknowledgment
Update
Invoice
Update Accounts
Enter Vendor Payable Master
Acknowledgment File
D
Purchase Order Accounts General

Prepare Purchase
Notification A Payable Master Ledger Master
Order Notification
File File
3-22
3.9
a. Develop a context diagram and a level 0 DFD for the cash receipts system at
S&S.
Bank
Deposit
Payment at
Sale
Cash Receipts Cash

Customers Management
System Receipts
Remitances Report
on Account
Aged Trial Balance
Credit and
Collections
3-23
3.9 a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:
Remittance
Customers File
Payments at
Sale
Remittances
on
Account
Remittance
Slips 2.0
1.0
Update
Process
Customer
Payments
Accounts
Endorsed
Checks &
Cash, Deposit
Slip
3.0
Accounts
Bank Prepare
Receivable
Reports
Ledger Aged Trial
Balance
Cash
Receipts
Report
Credit and
Management
Collections
3-24
3.9
b. Prepare a document flowchart to document the cash receipts system at S&S.
S&S Cash Receipts System
Treasurer Clerk Accounts Receivable
From Customer A B
Cash and Checks Cash and Checks Remittance Slip
Remittance Slip
B Deposit Slip
Update
Accounts
Accounts
To Bank Receivable
Receivable
Ledger/File
Ledger/File
Endorse
Checks and
Prepare
Deposit Slip for
Cash & Checks
Remittance Slips
Generate
Weekly
Reports
Cash and Checks

D
Deposit Slip
Cash Receipts
Aged Trial Balance
Report
To Management
To Credit &
Collections
3-25
3.10 Draw a context diagram and at least two levels of DFDs for the preceding
operations.
Coupon Order Invoice

Phone Order Shipping Notice
Cancellation
Payment Cancellation Response
Mail Order
Customer Customer
System
Order Inquiry
Order Inquiry Response
Product Inquiry Product Inquiry

Response
Payment Payment Inquiry
Inquiry Response
3-26
3.10. Level 0 Data Flow Diagram for a mail order company:
phone order cancellation response

coupon order
product inquiry
order inquiry response Customer
1.0
Process
Customer
Order order inquiry
Transaction response
order valid order
cancellation
product inquiry
invoice
Order File
product Customer
details
valid shipping
order notice
customer
details
2.0
Product File Process
Shipment
product
details
billed
order
Customer
File
payment
Accounts inquiry
Receivable Customer
File
billed
order
payment
3.0
Process
Payment payment
Transaction inquiry
response
3-27
3.10. Level 1 Data Flow Diagram for a mail order company:
Customer
order
cancellation
1.2
1.1
cancelled Process cancellation
Process valid order order order response
Order
cancellation
order
Order File
Customer
order
details
Product File
order inquiry
product
details
1.4
1.3
Process
Process
product
order inquiry
inquiry
product product
inquiry inquiry
inquiry response
response
Customer
3-28
3.11
a. Prepare a context diagram and at least two levels of DFDs for this operation.
Registration request
Course enrollment
reports
Course
Student Registration Instructor
System
Fees notice
Prerequisite notice
Course closed notice
Student acceptance
notice
Level 0 Data Flow Diagram for a course registration system:
accounts receivable file
Instructor
student records file
course enrollment
Registration
class lists file report
details
2.0
1.0 Prepare
Student Register course records file course
fees student enrollment
notice reports
prerequisite
notice
course closed
notice
student
acceptance
notice
3-29
3.11 a. (continued) Level 1 Data Flow Diagram for a registration system:
accounts receivable file
1.1 student record file

Check
fees due paid
registration
details
course file
fees notice
registration
details
1.2
Check
prerequisites
class list file

valid
prerequisite registration
notice details
1.3
Check
class
accepted
availability
registration
closed course details
notice
1.4
Student Register
student student
acceptance
notice
3-30
3.11
b. Prepare a document flowchart to document this operation.
Registration System
Registrar
Registration N
From Student Request Form
Enter Registration
Request
Check for unpaid Accounts

fees Receivable
Check Course Student

Prerequisites Transcripts
Check course
availability and Class
add student to Enrollment
class
Print Student
Course Enrollment Registration Report,
Report Update Accounts
Receivable, Print Course If fees are owed, registration is
Enrollment Reports cancelled and the registration report
becomes a bill for unpaid fees. If a
requested class is full, the report
indicates course closed. If the
student is accepted into the
Student course(s): course day, time, and
Instructors
Registration room are printed next to the course.
Report Fees and tuition are printed on the
report.
To Student
3-31
3.12 You recognize weaknesses in the existing system and believe a document flowchart
would be beneficial in evaluating this clients internal control in preparing for your
examination of the financial statements.
a. Complete the flowchart given in Figure 3-12, for sales and cash receipts of
Charting, Inc., by labeling the appropriate symbols and indicating information
flows. Adapted from the 1969 CPA Exam
3-32
3.12a (Continued)
3-33
3.12
b. Using the guidelines for preparing flowcharts in Focus 3-2 and the flowcharting
symbols shown in Figure 3-8, critique the flowchart shown in Figure 3-12. List
the ways the flowchart violates the guidelines or uses improper symbols.
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 the mail clerk, the sales clerk, and the inventory control clerk 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 and sales 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.
3-34
3.13 Bottom Manufacturing Corporation Charge Sales System
a. List the procedures or the internal documents that are labeled letters c to r in the
flowchart of Bottom Manufacturing Corporations charge sales system.
Organize your answer as follows (Note that the explanations of the letters a and
b in the flowchart are entered as examples):
Flowchart Symbol Letter Procedures or Internal Document

a Prepare six-part sales order.
b File by order number.
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)
3-35
b. Using the guidelines for preparing flowcharts in Focus 3-2 and the flowcharting
symbols shown in Figure 3-8, critique the flowchart shown in Figure 3-13. List
the ways the flowchart violates the guidelines or uses improper symbols.
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 q 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.
Additional items to improve efficiency of flowchart

1. Symbols p and q could be combined into one symbol.
3-36
3.14
a. Prepare and file a tax return with the tax owed to the Internal Revenue Service.
Context
Withholding Form Prepare

Taxes IRS 1040 Form
Employer IRS
Level 0
1.0
Collect Tax IRS
Documents
Withholding Form
IRS Payment and
Tax
Form 1040
Documents
Employer 2.0
Prepare IRS
Form 1040
3-37
3.14 (continued)
b. A customer pays an invoice with a check. Accounts receivable is updated to

reflect the payment. The check is recorded and deposited into the bank.
Context
Payment Deposit
Cash
Receipts Bank
Customer
Level 0
2.0
Record
Customer Accounts
Payment Data Payment Receivable
1.0
Record Cash
Payment Receipts
Payment
Customer Bank
Cash
Receipts
si t
po
3.0
De
Prepare
Deposit
3-38
3.14 (continued)
c. A customer places an online order to purchase merchandise. The order is

approved, filled, and sent to the customer with an invoice.
Context
Purchase Order
Order Entry
Merchandise
Customer System
Invoice
Level 0
1.0
Receive Open Orders
Purchase Order
Order
Customer
Invoice 2.0
Approve Order
Sent Invoice
Copies
4.0
Prepare
Invoice
Approved
Orders
Shipped Orders
3.0
Fill and Ship
Order
3-39
3.14 (continued)
d. An inventory request is received by the purchasing department. The purchasing

department prepares and sends a purchase order to the appropriate vendor.
Context
Inventory Inventory Request Purchasing

Vendor
Department System
Purchase Order
Level 0
1.0 Inventory
Record
Purchase Purchase Order
Inventory Request Request
2.0
Prepare
Purchase Vendor
Inventory
Order
Department
Open Purchase
Requests Approved
Vendor List
3-40
3.14 (continued)
e. A vendor invoice is received, reviewed, and compared against the appropriate

purchase order, then paid and filed.
Context
Invoice
Vendor Cash
Disbursements
Payment
Level 0
1.0
Open
Invoice Receive
Invoices
Invoice
Vendor
2.0
Approve
Invoice
Payment Payment approval Open

Purchase
3.0
Orders
Prepare
Payment
3-41
3.14 (continued)
f. A bill of lading for ordered inventory is received from a vendor, recorded,

checked against the appropriate purchase order, and filed.
Context
Bill of Lading
Receiving
Vendor
System
Level 0
Bill of Lading 2.0

1.0
Compare Bill of
Record Bill of
Lading with
Lading
Purchase Order
Vendor
Bill of Lading
Open Purchase
Orders
3-42
3 .15 Prepare a program flowchart to help Melanie program this process.
Start
Input Weight
(W), Height (H)
Body Mass Index (BMI) = W/H^2
Weight Status
BMI <
Yes (WS) =
18.5
Underweight
No
WS = Normal No BMI > 25 Yes WS = Overweight
Print W, H,
BMI, WS
End
3-43
3.16
1. Statements are prepared and sent to customers from data contained in K
the accounts receivable data store.
2. A customer sends a sales invoice to the accounts payable process. D
3. A check is manually prepared from data on a vendor invoice. G
4. The cash receipt process updates the cash receipts data store. H
5. A sales invoice is manually prepared and sent to a customer. I
6. A report is prepared from data stored on magnetic tape. C
7. Billing data are entered online and used to update the sales order file and A
the customer master file.
8. Data from a cancelled invoice are used to update the cash disbursements J
ledger.
9. A sales order is prepared manually. Copy 1 is sent to the warehouse and B
copy 2 is filed.
10. An accounts receivable aging report is prepared from the accounts E
receivable master file and the cash receipts master file, both stored on
disk.
11. An error listing and batch total are compared and filed. F
3.17 Students are to replicate the flowchart presented in the problem using 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 documentation
software such as Visio, Microsoft Word, Microsoft Excel, etc.
3-44
SUGGESTED ANSWERS TO THE CASES
3-1 You are the systems analyst for the Wee Willie Williams Widget Works (also known as Dub
5, which is a shortened version of 5 Ws). Dub 5 produces computer keyboard components.
It has been producing keyboards for more than 20 years and has recently signed an
exclusive 10-year contract to provide the keyboards for all Dell personal computers. As the
systems analyst, you have been assigned the task of developing a level 0 DFD for Dub 5s
order processing system. You have finished gathering all the information you need to
develop the first-pass DFD and now want to complete the diagram.
Level 0 DFD for Dub 5:
Order
Customer 1.0 Credit file
Credit
Review
Order Rejection
Approved
orders
2.0
Enter
customer
orders
Customer Inventory
3.0
Check Warehouse
Open Orders Inventory &
Prepare
Packing Slip
Packing Slip
Shipping Notice
4.0
Invoice Copy Prepare
Invoice
Accounting
Invoice Invoice
Customer
3-45
3-2 Level 1 DFD for Dub 5:
Customer Order
Credit File
1.1
Check Credit Customer
Approved Order Account
Rejected Order
Customer
1.2
Check Current
Order against Over Credit Limit
Credit Limit Notice
Credit Application
Rejected Order 1.3

Lacking Credit Prepare Credit
Approval Application
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.
3-46

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SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES

SUGGESTED ANSWERS TO DISCUSSION QUESTIONS

Data Flows: merchandise, payment, cash and register tape

Data Source: customer

Storage: sales file (register tape), cash register

Ch. 3: Systems Development and Documentation Techniques

Similar design concepts include the following:

Accounting Information Systems

Ch. 3: Systems Development and Documentation Techniques

SUGGESTED ANSWERS TO THE PROBLEMS

3.1 Prepare flowcharting segments for each of the following operations:

Assorted Flowcharting Segments:

a. processing transactions stored on magnetic tape to update a master file stored on

b. processing transactions stored on magnetic tape to update a database stored on a

Trans- File Data

c. converting source documents to magnetic tape using a computer-based

OCR Source Conversion of

d. processing OCR documents online to update a database on magnetic disk

Accounting Information Systems

3.1 (continued) Assorted Flowcharting Segments

Data Report Report

g. manually sorting and filing invoices numerically

Invoices Sort Invoices

Ch. 3: Systems Development and Documentation Techniques

3.1 (continued) Assorted Flowcharting Segments

i. a scheduled automatic backup of an internal hard drive to an external hard

Internal Scheduled External

j. using a terminal to query customer sales data maintained on a magnetic disk

Accounting Information Systems

3.1 (continued) Assorted Flowcharting Segments

Record time card data on the

Ch. 3: Systems Development and Documentation Techniques

3.1 (continued) Assorted Flowcharting Segments

l. use a terminal to access a price list maintained on disk to complete a purchase

Purchase Order To Vendor

Access Price List, create

m. update an airline reservation on a Web-based airline reservation system from a

Request, complete, Revise reservation

Accounting Information Systems

3.2 Happy Valley Utility Company

a. Draw a system flowchart of the billing operations, commencing with the

Customer Enter Completed

Customer File Update

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

3.3 Prepare a system flowchart of the process described.

Payroll Processing for Dewey Construction Company:

ADJUSTER CLAIMS DEPARTMENT DATA PROCESSING

1 Adjuster's Report Check

Ch. 3: Systems Development and Documentation Techniques

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

Accounting Information Systems

Ch. 3: Systems Development and Documentation Techniques

Record Time Data

Completed Time Completed Time

From Human Payroll Changes

Stat Tax Report

Accounting Information Systems

S&S Accounts Payable

Payment & Accounts Payable

Ch. 3: Systems Development and Documentation Techniques

3.7 a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable

Vendor Purchasing Receiving