MODULE 1: Systems Development and Documentation Techniques

System Documentation Techniques

Documentation rationalizes how a system works, including the who, what, when, where, why, and how of data entry, data
processing, data storage, information output, and system controls. Common means of documenting a system include
diagrams, flowcharts, 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.

This module discusses the following documentation tools:

Data flow diagram (DFD), a graphical description of data sources, data flows, transformation processes, data storage, and
data destination.

Flowchart, which is a graphical description of a system. There are several types of flowcharts, including:

Document flowchart, which shows the flow of documents and information between departments or areas of responsibility

System flowchart, which shows the relationship among the input, processing, and output in an information system

Program flowchart, which shows the sequence of logical operations a computer performs as it executes a program.

Business Process diagrams, which is a graphical description of the business processes used by a company.

References:

Romney, M.B. (2015). Accounting Information Systems (13th Edition). London, United Kingdom. Pearson Education
Limited.

Hall, James A. (2013). Introduction to Accounting Information Systems (8th edition). South-Western, Cengage Learning.

Hall. J.A. (2008). Accounting Information Systems (7th Edition). OH, USA. Cengage Learning

A data flow diagram (DFD) graphically describes

Figure 2-1 Data Flow Diagram Symbols

 A data source and a data destination (sink) are entities that send or receive data that the system uses or produce.
An entity can be both a source and a destination. They are represented by rectangular box.
 A data flow is the movement of data among processes, stores, sources, and destinations. Data that pass between
data stores (file) and a source and destination must go through a data transformation process. Data flows are
labeled to show what data is flowing.
 Processes represent the transformation of data.
 A data stores (file) is a repository of data. DFDs do not show the physical storage medium used to store the data.

A flowchart is a pictorial, analytical technique used to describe some aspect of an information system in a clear,
concise, and logical manner. Flowchart record how business processes are performed and how documents flow
through the organization. They are also used to analyze how to improve business processes and document flows.

Flowcharts use a standard set of symbols to describe pictorially the transaction processing procedures a company uses
and the flow of data through a system. Flowcharting symbols are divided into four categories:

Input/output symbols shows input to or output from a system.

Processing symbols show data processing, either electronically or by hand.

Storage symbols show where deeper is stored.

Flow and miscellaneous symbols indicate the flow of data, where flowcharts begin or end, where decisions are made,
and how to add explanatory notes to flowcharts.

Types of Flowcharts

Document flowcharts were developed to illustrate the flow of documents and data among areas of responsibility
within an organization. The trace a document from its cradle to its grave, showing where each document originates, its
distribution, its purpose, its disposition, and everything that happens as it flows through the system. A special type a
flowchart, called an internal control flowchart is used to describe, analyze, and evaluate internal controls. They are
used to identify system weaknesses and inefficiencies, such as inadequate communication flows, insufficient
segregation of duties, unnecessary complexity in document flows, or procedures responsible for causing wasteful
delay.

A system flowchart depicts the relationship among system input, processing, storage, and output. system flowcharts
are used to describe data flows and procedures within the AIS.

A program flowchart illustrates the sequence of logical operation performed by a computer in executing a program. a
program flowchart describes this specific logic used to perform a process shown on a system flowchart.
How to Make a Flowchart

Romney, M.B. (2015). Accounting Information Systems (13th Edition). London, United Kingdom. Pearson Education
Limited.

Hall, James A. (2013). Introduction to Accounting Information Systems (8th edition). South-Western, Cengage
Learning.

Hall. J.A. (2008). Accounting Information Systems (7th Edition). OH, USA. Cengage Learning

A Business Process Diagram (BPDs) is a visual way to describe the different steps or activities in a business process.
For example, there are many activities in the revenue cycle. among them are receiving an order, checking customer
credit, verifying inventory availability, and confirming customer order acceptance. Likewise, there are multiple
activities involved in the expenditure cycle. Among them are shipping the goods ordered, billing the customer, and
collecting customer payments. all of these activities can be shown on a BPD to give the reader an easily understood
pictorial view of what takes place in a business process.

Guidelines for Preparing Business Process Diagrams

1. Identify and understand the business process. develop this understanding by observing organization business
process and data flows, observing and interviewing those involved in the business process, reading in
narrative description of the system, or walking through system transactions. Identify departments, job
functions, and external parties. Identify business processes, data flows, and data processing procedures.
2. Ignore certain items. Like DFDs, BPDs depict what happens, but do not specify how a process activity
occurs. Therefore, BPDs do not need to be revised every time the technology used to accomplish the activity
is changed. unlike flowcharts, you do not need to show the documents as they flow through the system or
show where they are stored.
3. Decide how much detail to include. Like a DFD, varying levels of detail can be shown. A BPD can show only
higher-level activities can be broken up into subactivities that show more details.
4. Organize flowchart. BPDs usually consist of two columns and as many rows as needed explain the process.
The first column shows the different employees or departments involved in the business process. The second
column shows the activities performed but the employee shown in the first column. Each row preferred to as a
“swim lane” contains the activities performed by the indicated employee or department. BPDs depict the
major steps in a process sequentially, reading from left to right and top to bottom.
5. Enter each business process on the diagram. Show where each business process begins and ends. show each
activity in the business process in the order it takes place and in the appropriate row, using the appropriate
symbols. Write an appropriate description Inside each symbol.
6. Draw a rough sketch of the BPD. Be more concerned with capturing content than with making a perfect
drawing. Few systems can be diagrammed in a single draft. Review it with the people familiar with the
system.
7. Draw a final copy of the BPD. Place the BPD name, date, and preparer’s name on each page.