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Chapter 4Chapter 4Accounting Systems Accounting Systems & Business Processes& Business Processes
ACCOUNTING INFORMATION SYSTEMSACCOUNTING INFORMATION SYSTEMSThe Crossroads of Accounting & ITThe Crossroads of Accounting & IT
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Business Processes & the Accounting System
Accounting spans business processes in the value chain.
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Transaction Cycles
Each transaction cycle is expanded to show the transactions in the cycle.
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Create Invoice activity for Espresso Coffee using DFDs.
DFDs
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Data Flow Diagrams (DFDs) use four symbols:
Agent = Square
Data Flow = Arrow
Data Store (Table) = Open Rectangle
Event or Process = Rounded Rectangle
DFDs
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DFD Example
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Reading a DFD
Who does What, When, Where & How?
Step 1 Identify the agents (internal and external).
Step 2 Identify events.
Step 3 Identify database tables.
Step 4 Trace the data flows.
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DFD Exercise
For a bank ATM transaction, identify the following:
1.Agents
2.Events
3.Data stores
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Guidelines for Well-Designed DFDs
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DFD: 3 Common Errors
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Joey’s DFD
What changes would you request?
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DFD Exercise
The following data flow diagram has three agents (A1, A2, A3), two processes/events (P1, P2), and two database tables (T1, T2).
Identify and list the errors that you see in the DFD.
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How Do I Build a DFD (Level 0)?
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How Do I Build a DFD (Level 0)?
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How Do I Build a DFD (Level 0)?
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How Do I Build a DFD (Level 0)?
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How Do I Build a DFD (Level 0)?
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How Do I Build a DFD (Level 1)?
Steps 6-10: Repeat steps 1-5 to create a level-1 DFD.
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Level-1 DFD
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