TAILIEUCHUNG - Lecture Accounting information systems: Basic concepts and current issues (4/e): Chapter 6 - Robert L. Hurt

Chapter 6 - Flowcharting. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: List and discuss the purpose and use of systems flowcharts, document flowcharts, program flowcharts, and hardware flowcharts; explain the basic parts of and design considerations common to all types of flowcharts; identify and describe common symbols and information technology tools used in flowcharting. | Chapter 6 Flowcharting Outline Learning objectives Flowchart types and uses in AIS Symbols Design considerations Design steps Examples Learning objectives List and discuss the purpose and use of systems flowcharts, document flowcharts, program flowcharts, and hardware flowcharts. Explain the basic parts of and design considerations common to all types of flowcharts. Identify and describe common symbols and information technology tools used in flowcharting. Discuss ways flowcharts impact the design, implementation, and evaluation of accounting information systems. Create and interpret systems flowcharts. Flowchart types & uses in AIS Systems flowcharts Provide a “big picture” overview of a system Often used in AIS to understand business processes As part of an audit As a training tool Document flowcharts Track the flow of documents through an information system Sometimes used in AIS to check & improve document processing Documents include Invoices Checks Remittance advices Flowchart types & uses in AIS Hardware flowcharts Show the relationships between hardware elements of an information system Occasionally used in AIS to understand network components As a form of internal control As a basis for changing network configuration Program flowcharts Show the logic associated with a computer program Almost never used in AIS Symbols Four groups Data Symbols for databases and documents Process Symbols for actions Line Symbol for following the flow Special Various symbols, such as terminators and page connectors Symbols Figure Symbols Here are some examples of how some of the preceding flowcharting symbols might be labeled. Error routine not shown By date Grant credit? Yes No Symbols Prepare purchase order Process payroll Receive inventory Symbols Purchase requisition Start Employee database Design considerations Flowcharting is at least as much “art” as “science.” Independently drawn flowcharts of the same process will almost never be identical. The goal is to produce a

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Information systems
• Flowchart types
• Design considerations
• Design steps
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Accounting information
• Control information
• Information systems controls
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment