Economic Growth Disadvantage and Advantage

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Accounting
Information
Systems
9th Edition
Marshall B. Romney
Paul John Steinbart

©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-1

Systems Development
and Documentation
Techniques

Chapter 6

©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-2

Learning Objectives
1

2

Prepare and use data flow diagrams
to understand, evaluate, and design
information systems.
Draw flowcharts to understand,
evaluate, and design information
systems.

©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-3

Introduction
S&S opened a year ago.
 Ashton Fleming has been very busy.
 Kimberly Serra from Computer
Applications explained to Ashton that
her company developed systems
ranging from simple general ledger
operations to highly integrated
software.


©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-4

Introduction



1

2

Ashton’s first priority is to understand S&S’s
information needs more clearly.
Ashton was given the following assignments:
What types of tools and techniques should S&S
use to document its existing system so it is easy
to understand and evaluate?
What development tools and techniques should
S&S use to design its new computer-based
information system?

©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-5

Introduction
This chapter explains the most
common systems documentation tools
and techniques.
 They include data flow diagrams and
flowcharts.
 These tools save both time and
money, adding value to an
organization.


©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-6

Introduction


The chapter discusses the following
five documentation tools:
1
2
3
4

Data flow diagrams
Document flowcharts
Computer system flowcharts
Program flowcharts

©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-7

Learning Objective 1

Prepare and use data flow
diagrams to understand,
evaluate, and design
information systems.

©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-8

Data Flow Diagrams
A data flow diagram (DFD) graphically
describes the flow of data within an
organization.
 It is used to document existing
systems and to plan and design new
ones.
 There is no ideal way to develop a
DFD.


©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-9

Data Flow Diagrams


A data flow diagram (DFD) is
composed of the following four basic
elements:
1
2
3
4

Data sources and destinations
Data flows
Transformation processes
Data stores

©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-10

Guidelines for
Drawing a DFD
1.
2.
3.
4.
5.
6.
7.
8.

Understand the system.
Ignore certain aspects of the system.
Determine system boundaries.
Develop a context diagram.
Identify data flows.
Group data flows.
Identify transformation processes.
Group transformation processes.
©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-11

Guidelines for
Drawing a DFD, continued
1.
2.
3.
4.
5.
6.
7.

Identify all files or data stores.
Identify all data sources and destinations.
Name all DFD elements.
Subdivide the DFD.
Give each process a sequential number.
Repeat the process.
Prepare a final copy.

©2003 Prentice Hall Business Publishing,
Accounting Information Systems, 9/e, Romney/Steinbart

6-12

Data Flow Diagram Symbols
Data Source and destinations
Data Flows

Transformation Processes

Data Stores
©2003 Prentice...
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