TAILIEUCHUNG - Lecture Accounting information systems basic concepts and current issues (4th edition): Chapter 7 - Robert L. Hurt

After completing this chapter, students will be able to: Review the partial equilibrium, general equilibrium, and growth models and distinguish the distribution of the welfare gains and losses from international trade, explain the strategic trade and infant industry arguments for protection, distinguish the assumptions that must be satisfied for the strategic trade and infant industry arguments for protection to be valid. | Chapter 7 Data Flow Diagramming Outline Learning objectives Nature and purpose of DFDs DFD symbols Leveling and balancing Database design Normal forms Learning objectives Explain the symbols and design considerations associated with DFDs. Compare and contrast flowcharts and DFDs with regard to purpose, content, structure, and use in accounting information systems. Discuss ways DFDs are used in AIS work. Construct a leveled set of DFDs. Design normalized database tables from a DFD. Nature and purpose of DFDs Not as widely used as flowcharts in accounting practice Two main purposes Understanding a business process Understanding the relational database that underlies the AIS Focus on data DFD symbols process external entity data flow data store DFD symbols customer order Take customer order customer order database Leveling and balancing Data flow diagrams are prepared in leveled sets. Each level reveals more detail than the one before it. Levels must be balanced, which means that external entities and data flows at the boundary cannot “disappear” between levels. Leveling and balancing Level names Context diagram Level Zero diagram Level One diagrams Level Two diagrams And so on. . . Leveling and balancing Context diagram Highest level view of the system Exactly one in a leveled set Exactly one process One or more external entities No data stores Customer 0 Order taking process Customer order Invoice Leveling and balancing Level Zero diagram Exactly one in a leveled set More detail than the context diagram Preserve data flows at the boundary Customer Customer order Invoice Process customer order. Bill customer. Processed customer order Leveling and balancing Level One diagram May be more than one in a leveled set More detail than the Level Zero diagram Each Level One focused on a single “bubble” from Level Zero Preserve data flows at the boundary See the example on the next slide, which “explodes” Process (Process customer order) from the Level Zero .

• Kế toán - Kiểm toán
• Accounting principles
• Fundamental accounting principles
• Capital budgeting
• Managerial decisions
• Managerial decision scenarios
• Lecture Fundamental accounting principles
• Accounting information systems
• Fundamental system principles
• Technology based accounting systems
• Accounting information
• Financial accounting
• Managerial accounting
• Managerial cost
• Reporting manufacturing activities
• Merchandising operations
• Accounting cycle
• Completing the accounting cycle
• Classified balance sheet
• Accounting for partnerships
• Partnership form of organization
• Basic partnership accounting