Accounting Information Systems
Discuss how a document flowchart assists each of the following individuals
Introduction
Accounting Information Systems refers to the collection, processing, analyzing and processing
the accounting or financial data that are often used by the decision makers.
Discuss how a document flowchart assists each of the following individuals
A system analyst evaluates and analyzes computer systems. Data flow diagrams assist the analyst
to develop and analyze the flow of activities. The data flow diagram depicts the various stages of
system analyst processes. The DFDs helps the analyst to explain the various stages of the
analysis to the client.
A system designer evaluates and designs computer systems. Data flow diagrams assist the
designer to develop and design a smooth flow of activities. The data flow diagram depicts the
various stages of system design processes. The DFDs helps the design to explain the various
stages of the design work to the client. (Bruza & Van, 1993)
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Computer programmer develops and writes computer software’s which include coding in
computer language and program scripts. The DFDs assist the programmers to execute the
computer instructions in sequentially manner, programming language is complex and tedious
while their execution requires concentration and the processes are methological. The DFDs play
a big role in the process of path identification.
An auditor depends on the DFDs to guide him on the various stages of the audit work and the
rough duration of each process. The DFDs help the auditor to plan the audit process also to
develop the audit programme.
A data security expert utilizes the DFDs to make a systematic analysis of the security
requirements of the data management systems. DFD’s assists in the planning process and also in
the budgeting of resources that are needed in the provision of data security.
Flowcharting is both an art and a science. Guidelines can be used to make better flowcharts.
What are these guidelines for document, system, and data flow diagram flowcharts?
The Data Flow Diagrams, Flowcharts and Document Flowcharts are guided by the nature of the
symbols and pattern of flow of information being depicted. Flowcharts, DFD’s and other forms
of Flowcharts help in describing the different aspects of and nature of information systems so as
to present a clear and a summarized form of communication system. These structures have a set
of standard pictorial symbols that normally describe the transaction procedures. The other
requirement is that each process must have the input and output symbols, the processing
symbols, storage, flow and other miscellaneous symbols. (Ahl & Allen, 1996)
The major guidelines are to determine the boundaries of the system and to identify the nature of
data flows. The transformation processes should also be identified and grouped. The sources,
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data stores, files and all the elements of the DFD, Flowcharts and other flowcharts should also be
named and given a sequential number. (ISO, 1985)
What are the four symbols used in data flow diagrams? What does each symbol mean?
A square represents the data source and also the destination.
A circle represents the transformation process.
The arrow indicates the data flows
The two lines represent the data stores.
(Bohl, 2007)
Discuss why data flow diagrams are developed in a hierarchy? What are the names of some
levels in the hierarchy?
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Data Flow Diagrams are developed in a hierarchy mainly because they are used to design other
new systems and they are not concerned with the physical devices that are used to store, process
or transform the data. The hierarchy nature of DFD’s emphasize and represent the flow of data
and the events in the system using a logical nature to depict the flow of data. Some of the names
of various levels are superior levels which refers to higher levels, subordinate refers to lower
levels, peer refers to objects in the same level and neighbor which refers to adjacent levels
To conclude, the Data Flow Diagrams and other flowcharts should be thoroughly understood and
the aim of the processes analyzed. The source and destination of all the data should then be
determine and identified. All the processes should be sequential and numbered to assist in easy
flow of data. Since all these processes are pictorial, understanding them is much easier than other
complex systems.
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References
Ahl, V., Allen, T. H. (1996). Hierarchy Theory. New York: Columbia University Press.
Bruza, P. D., Van, W. P. (1993) “The Semantics of Data Flow Diagrams”, University of
Nijmegen.
Bohl, R. (2007) “Tools for Structured and Object-Oriented Design”, Prentice Hall.
ISO (1985). Information processing — Documentation symbols and conventions for data,
program and system flowcharts, program network charts and system resources charts .
International Organization for Standardization. ISO 5807:1985.
