C HAPTER 3

System Development and

The System Development Process
Documentation Techniques

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1 of 64
 INTRODUCTION

• Questions to be addressed in this chapter

include:
– What is the purpose of documentation?
– Why do accountants need to understand
documentation?
– What documentation techniques are used in
accounting systems?
– What are data flow diagrams and flowcharts?
• How are they alike and different?
• How are they prepared?

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 INTRODUCTION

• How do accountants use documentation?

– At a minimum, they have to read documentation to
understand how a system works.
– They may need to evaluate the strengths and
weaknesses of an entity’s internal controls.
• Requires heavy reliance on documentation.
– They may peruse documentation to determine if a
proposed system meets the needs of its users.
• They may prepare documentation to:
• Demonstrate how a proposed system would work
• Demonstrate their understanding of a system of internal
controls

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 INTRODUCTION

• In this chapter, we discuss two of the most

common documentation tools:
– Data flow diagrams
• Graphical descriptions of the sources
and destinations of data. They show:
– Where data comes from
– How it flows
– The processes performed on it
– Where it goes

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 INTRODUCTION

• In this chapter, we discuss two of the most

common documentation tools:
– Data flow diagrams
– Flowcharts
• Include three types:
– Document flowcharts describe the flow of documents and
information between departments or units.
– System flowcharts describe the relationship between inputs,
processing, and outputs for a system.
– Program flowcharts describe the sequence of logical
operations performed in a computer program.

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 INTRODUCTION

• Which method should you use—flowcharts

or DFDs?
– 62.5% of IS professionals use DFDs.
– 97.6% use flowcharts.
– Both can be prepared relatively simply using
available software.
– Both are tested on professional exams.
– CONCLUSION: You need to know them both.

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 DATA FLOW DIAGRAMS

• A data flow diagram (DFD) graphically

describes the flow of data within an
organization. It is used to:
– Document existing systems
– Plan and design new systems
• An ERD is a data model, and a DFD is a
process model

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 DATA FLOW DIAGRAMS

• A data flow diagram consists of four basic

elements:
– Data sources and destinations. Also called
external entities
– Data flows
– Processes
– Data stores

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 DATA FLOW DIAGRAMS
• Data sources and destinations (External entities)
– Appear as squares
– Represent organizations, individuals, or organizational units that
send or receive data used or produced by the system
• An item can be both a source and a destination
• Used to define system boundaries
• Named with a noun

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 Tue 12-10 (1) DATA FLOW DIAGRAMS

• Data sources and

destinations are marked
in red. Accounts
• Can you tell which are Receivable
sources and which are
destinations?

Customer Remittance Receivables

payment 1.0 2.0
data Information Credit
Customer Process Update
Payment A/R Manager

Deposit

Bank

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 DATA FLOW DIAGRAMS

• Data flows
– Appear as arrows, named with nouns
– Represent the flow of data between sources and
destinations, processes, and data stores
– A data flow can be used to represent the creation,
reading, deletion, or updating of data in a file or
database (data store).
– At least one end of every data flow should either
come from or go to a process.

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 DATA FLOW DIAGRAMS

• If two data elements flow together, then the use

of one data flow line is appropriate.

Cash Rec’t & Remittance Slip Process

Customer
Payment

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 DATA FLOW DIAGRAMS

• If the data elements do not always flow

together, then multiple lines will be
needed.

Customer Inquiry Process

Customer Payment
Customer Payment

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 DATA FLOW DIAGRAMS

• Processes
– Appear as circles
– Represent the transformation of data
– Must be numbered and labeled with a single action
verb and an object
– Avoid the use of the word “and” in the process name

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 DATA FLOW DIAGRAMS
• The processes are shown in red.
• Every process must have at least
one data inflow and at least one
Accounts
data outflow.
Receivable

Customer Remittance Receivables

payment 1.0 2.0
data Information Credit
Customer Process Update
Payment A/R Manager

Deposit

Bank

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 DATA FLOW DIAGRAMS

• Data stores
– Appear as two horizontal lines, named with a noun
– Represent a temporary or permanent data repository
– Flow out of a data store = retrieval
– Flow into a data store = inserting or updating
– Data stores on a DFD are related to entities on an
ERD

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© 2006 Prentice Hall Business Publishing Accounting Information Systems, 10/e Romney/Steinbart 17 of 68
 DATA FLOW DIAGRAMS

• Subdividing the DFD:

– Few systems can be fully diagrammed on one
sheet of paper, and users have needs for
differing levels of detail.
– Consequently, DFDs are subdivided into
successively lower levels to provide
increasing amounts of detail.
– Some data inputs and outputs will not appear
on the higher levels of the DFD but appear as
the processes are exploded into greater levels
of detail.
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 DATA FLOW DIAGRAMS

• The highest level of DFD is called a

context diagram.
– It provides a summary-level view of the
system.
– It depicts a data processing system and the
external entities that are:
• Sources of its input
• Destinations of its output
– The process symbol is numbered with a “0”

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 DATA FLOW DIAGRAMS

Govt.
Depart- Agencies
ments

0
Payroll Employee checks
Employees
Processing
System

Bank
Human
Resources

• This is the context diagram for the

Manage-
S&S payroll processing system
ment
(Figure 3-5 in your textbook).
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 DATA FLOW DIAGRAMS

• A Level 0 diagram is a projection of the process on the

Context diagram. It is like opening up that process and
looking inside to see how it works – to show the internal
sub-processes
• On a Level 0 diagram, you repeat the external entities
but you also expand the main process into its
subprocesses. Also data stores will appear at this level.
• The Level 0 diagram must “balance” with the Context
diagram. This means they should both have the same
external entities with the same flows to and from those
entities.

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 DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time checks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
empl. Pay
Change check
Payroll Employ- Bank
form
file ees

Payroll
Disburse-
3.0 5.0
ment data
Prepare Employee/
This diagram Payroll file
Update
reports Gen.
shows the Ledger
next level of Payroll tax
Payroll disb. voucher
detail for the
report
context 4.0 General
Pay Ledger
diagram in Tax report
Manage- taxes
Figure 3-5. ment
& payment
Govt.
Agencies

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 DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Pay Payroll
empl.
Change check
form
Payroll Employ- Bank
file ees
Suppose we Payroll
exploded Process Disburse-
3.0 5.0
ment data
2.0 (pay Prepare Employee/
Update
employees) in the reports Payroll file
Gen.
next level. The Ledger
Payroll tax
sub-processes Payroll disb. voucher
would be report
General
numbered 2.1, 2.2, 4.0
Ledger
Pay
2.3, etc. taxes Tax report
Manage- & payment
ment Govt.
Agencies

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 DATA FLOW DIAGRAMS
• A Level 1 diagram is a projection of a Level 0
process.
• A Level 1 diagram shows all the processes that
comprise a single process on the level 0
diagram.
• It shows how information moves from and to
each of these processes.
• Level 1 diagrams may not be needed for all
Level 0 processes.
• On Level 1 diagrams we do not repeat external
entities. Data stores may not be repeated either.

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 DATA FLOW DIAGRAMS

• Let’s step through some guidelines on how to

create a DFD.
• RULE 1: Understand the system. Observe the
flow of information and interview people involved
to gain that understanding.
• RULE 2: Ignore control processes and control
actions (e.g., error corrections). Only very
critical error paths should be included.
• RULE 3: Determine the system boundaries—
where it starts and stops. If you’re not sure
about a process, include it for the time being.

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 DATA FLOW DIAGRAMS
• RULE 4: Draw the context diagram first, and
then draw successively greater levels of detail.
• RULE 5: Identify and label all data flows.
• RULE 6: Data flows that always flow together
should be grouped together. Those that do not
flow together should be shown on separate
lines.
• RULE 7: Show a process (circle) wherever a
data flow is converted from one form to another.
Likewise, every process should have at least
one incoming data flow and at least one
outgoing data flow.

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 DATA FLOW DIAGRAMS

• RULE 8: Processes that are logically related or

occur simultaneously can be grouped in one
process.
• RULE 9: Number each process sequentially. A
process labeled 5.0 would be exploded at the
next level into processes numbered 5.1, 5.2, etc.
A process labeled 5.2 would be exploded into
5.2.1, 5.2.2, etc.
• RULE 10: Process names should include action
verbs, such as update, prepare, etc.

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 DATA FLOW DIAGRAMS

• RULE 11: Identify and label all data stores.

• RULE 12: Identify and label all sources and
destinations. An entity can be both a source and
destination. You may wish to include such items
twice on the diagram, if needed, to avoid
excessive or crossing lines.
• RULE 13: As much as possible, organize the
flow from top to bottom and left to right.

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 DATA FLOW DIAGRAMS

• RULE 14: You’re not likely to get it beautiful the

first time, so plan to go through several iterations
of refinements.
• RULE 15: On the final copy, lines should not
cross. On each page, include:
– The name of the DFD
– The date prepared
– The preparer’s name

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 DATA FLOW DIAGRAMS

• The first paragraph of the narrative for the payroll

process reads as follows:
– When employees are hired, they complete a new employee
form. When a change to an employee’s payroll status occurs,
such as a raise or a change in the number of exemptions, human
resources completes an employee change form. A copy of these
forms is sent to payroll. These forms are used to create or
update the records in the employee/payroll file and are then
stored in the file.

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 DATA FLOW DIAGRAMS
Depart-
ments Employees
Employee
New employee Time paychecks
Human form cards
Resources
1.0
Update 2.0
Employee Payroll
empl. Pay
Change check
Payroll Employ- Bank
form
file ees

Payroll
Disburse-
3.0 5.0
ment data
Prepare Employee/
Update
reports Payroll file
Gen.
Ledger
Payroll tax
Payroll disb. voucher
report
4.0 General
Pay Ledger
taxes Tax report
Manage- & payment
ment Govt.
Agencies

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 DATA FLOW DIAGRAMS

• The data flow diagram focuses on the logical

flow of data.
• Next, we will discuss flowcharts, which place
greater emphasis on physical details.

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 FLOWCHARTS

• A flowchart is an analytical technique that

describes some aspect of an information system
in a clear, concise, and logical manner.
• Flowcharts use a set of standard symbols to
depict processing procedures and the flow of
data.

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 FLOWCHARTS

• Every shape on a flowchart depicts a unique

operation, input, processing activity, or storage
medium.
• Before PC’s were common, flowcharts were
commonly drawn with templates.
• Now, it is more common to use a software
program such as Visio.
– Microsoft and Power Point are also used
– The software uses pre-drawn shapes, and the
developer drags the shapes into the drawing.

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 DOCUMENT FLOWCHARTS

• A document flowchart shows the flow of

documents and information among areas of
responsibility in an organization.
• These flowcharts trace a document from origin
to disposition and show:
– Where a document comes from
– Where it’s distributed
– How it’s used
– It’s ultimate disposition
– Everything that happens as it flows through the
system
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 DOCUMENT FLOWCHARTS

• Internal control flowcharts are document

flowcharts used to evaluate the adequacy of
internal controls, such as segregation of duties or
internal checks.
• They can reveal weaknesses or inefficiencies such
as:
– Inadequate communication flows
– Unnecessarily complex document flows
– Procedures that cause wasteful delays
• Document flowcharts are also prepared in the
system Analysis process.
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 Flowcharting Symbols:
Some Input Output Symbols
Symbol Name

Document
Online keying
(Manual input from keyboard)

Display
Input/output;
Journal/ledger
(Data)

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 Flowchart Symbols:
Some Processing Symbols

Symbol Name

Manual operations

Computer processing

Auxiliary operation
(optical character scanner)

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 Flowchart Symbols:
Some Storage Symbols
Symbol Name

Magnetic disk (permanent)

On-line Temporary Storage

(General Data storage)
(Stored data, moving data from one location to another)

Magnetic tape

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 Flowchart Symbols: Some Flow and
Miscellaneous Symbols
Symbol Name
Document or processing flow
On-page connector

Off-page connector

Terminal
(Start, stop, begin, end)

Decision
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 Document Flowchart Symbols
A
Document Multiple-part Off-line File
document

Journal/ Manual Terminal

Ledger Process

On-page Off-page Annotation

Connector Connector

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 This is part of the
document flowchart
from Figure 3-9 in
your textbook.
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 GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
• Let’s step through some guidelines for
preparing a document flowchart:
– As with DFDs, you can’t effectively prepare a
flowchart if you don’t understand the system,
so:
• Interview users, developers, auditors, and
management.
• Administer questionnaires.
• Read through narratives.
• Walk through systems transactions

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 GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
– Identify:
• All departments using the system (the parties
who “do” things in the story)
• All documents or information flows
• All processes performed on the documents
– As you read through a narrative, you may
want to mark the preceding items with
different shapes (e.g., drawing a rectangle
around entities, circling documents, etc.).

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 GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
– Use separate columns for the activity of
each department.
• Example: If there are three different
departments or functions that “do” things in
the narrative, there would be three columns
on the flowchart.
– Flowchart the normal course of operations,
and identify exceptions with annotations.
– As much as possible, the flow should go from
top to bottom and left to right.
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 GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
– Use standard flowcharting symbols, and draw with a
template or computer.
– Clearly label all symbols. Use annotations if
necessary to provide adequate explanation.
– Show where each document originated and its final
disposition.
– Every manual process should have at least one input
and at least one output.
– If a document goes into a process it must come out
– Do not show process symbols for:
• Forwarding a document to another department
• Filing a document
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 Forwarding
a document

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 Filing
a document

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 GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
– Do not connect two documents except when
forwarding to another column.
• When a document is forwarded, show it in
both locations.
– When using multiple copies of a document,
place document numbers in the upper, right-
hand corner.
– Show on-page connectors and label them
clearly to avoid excess flow lines.
– Use off-page connectors if the flow goes to
another page.
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 GUIDELINES FOR PREPARING A
DOCUMENT FLOWCHART
– If a flowchart takes more than one page, label
the pages as 1 of 5, 2 of 5, 3 of 5, etc.
– Show documents or reports first in the column
where they are created.
– Start with a rough draft; then redesign to
avoid clutter and crossed lines.
– Verify the accuracy of your flowchart by
reviewing it with users, etc.
– Place the flowchart name, the date, and the
preparer’s name on each page of the final
copy.
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 SYSTEM FLOWCHARTS

• A system flowchart depicts the relationship

among the inputs, processes, and outputs of an
AIS.
• They are a pictorial representation of automated
processes and files
– The system flowchart begins by identifying the inputs
to the system.
– Each input is followed by a process, i.e., the steps
performed on the data.
– The process is followed by outputs—the resulting new
information.
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 Additional Flowcharting Symbols
for System Flowcharts

Automated Auxiliary Video On-line

Process Operation Display Keyboard

Keying Diskette Magnetic Magnetic On-Line

Operation Tape Disk Storage

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 • System
Flowchart
Shown in
Figure 3-
11 in your
textbook

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 PROGRAM FLOWCHARTS

• Program flowcharts illustrate the sequence

of logical operations performed by a
computer in executing a program.
• They also follow an input – process –
output pattern.

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 • The program flowchart from
Figure 3-11 in your textbook
is shown on the right.
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 FLOWCHARTS VS. DFDs

• Now that we’ve examined both flowcharts

and DFDs, it may be useful to discuss the
differences again.
• DFDs place a heavy emphasis on the
logical aspects of a system.
• Flowcharts place more emphasis on the
physical characteristics of the system.

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 FLOWCHARTS VS. DFDs

• EXAMPLE: The registrar’s office of a

small college receives paper enrollment
forms from students. They sort these
records alphabetically and then update the
student record file to show the new
classes. They also prepare class lists from
the same data. The sorted enrollment
forms are forwarded to the bursar’s office
for billing purposes. Class lists are mailed
to faculty members.

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 Here’s a DFD
Students
that goes
with the
Enrollment
story.
Forms

1.0
Update Student
Student Records
Records

Enrollment
Forms

2.0
Prepare Bursar
Enrollment
Class Lists
Forms

Class
Lists

Faculty

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 Registrar’s Office

Students Enrollment Sort

Students
Forms Forms

Enrollment
Forms

Update Sorted
1.0 A Enrollment
Student
Update Student Forms
Records
Student Records
Records

Enrollment Sorted
Forms Prepare
Enrollment Class
Forms Lists
2.0
Prepare Bursar Here’s a
Enrollment
Class Lists
Forms flowchart Sorted
Class
that goes Lists
Enrollment
Class
Forms
Lists with the
story
Faculty
Faculty Bursar

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 FLOWCHARTS VS. DFDs

• Now let’s change the story so that

students enter enrollment data online.
The registrar’s office sends a tape file of
the enrollment data to the bursar’s office
and continues to send paper class lists to
faculty.

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 Here’s the
Original
revised DFD.
Students
DFD Students

Enrollment Enrollment
Forms Data

1.0 1.0
Update Student Update Student
Student Records Student Records
Records Records

Enrollment Enrollment
Forms Data

2.0 2.0
Prepare Bursar Prepare Bursar
Enrollment Enrollment
Class Lists Class Lists
Forms Data

Class Class
Lists Lists

Faculty Faculty

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 Registrar’s Office Registrar’s Office

Enrollment Sort
Student Students Enrollment
Forms Forms
s Data

Update Sorted Update

A Enrollment Enrollment
Student Student
Forms Data
Records Records

Sorted Prepare
Enrollment Class Bursar
Prepare
Forms Lists Student Class
Records Lists

Sorted
Class
Lists
Enrollment Here’s the revised Class
Forms
flowchart. Lists

Faculty Bursar
Faculty
Original
Flowchart
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 FLOWCHARTS VS. DFDs

• Moral of the Story: Changes in the

physical characteristics of the process do
affect the flowchart but have little or no
impact on the DFD.
• The DFD focuses more on the logic.
• When deciding which tool to employ,
consider the information needs of those
who will view it.

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 Thanks for your attention

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