TAILIEUCHUNG - Lecture Accounting information systems: Basic concepts and current issues (3rd edition): Chapter 7 - Robert L. Hurt

Chapter 7 - Data flow diagramming. After studying this chapter you will be able to: 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 the ways in which DFDs are used in AIS work; construct a leveled set of DFDs; design normalized database tables from a DFD. | Chapter 7 Data Flow Diagramming Outline Expected outcomes DFD symbols Leveled sets of DFDs Database tables Database normalization Expected outcomes Explain the symbols and design considerations associated with data flow diagrams. Compare and contrast flowcharts and DFDs with regard to purpose, content, structure and use in AIS. Discuss ways DFDs are used in AIS work. Construct a leveled set of DFDs. Design normalized database tables from a DFD. DFD symbols Circles represent processes. Labeled with verb phrases Numbered sequentially within a single DFD Number format indicated by DFD level Each process must have both inputs and outputs. Inputs and outputs must be different from one another. DFD symbols Rectangles represent external entities. Reside outside the system boundary May input data to the system or receive data from system Labeled with noun phrases External entities may not exchange information with one another. DFD symbols Sets of parallel lines represent databases. Sometimes called “sinks” or “stores” Labeled with noun phrases Cannot exchange information directly with external entities; only via a process Direct data flows to / from processes are permitted DFD symbols Lines represent data flows. Always labeled with noun phrases Unidirectional; ., only one arrow DFD symbols Lecture break 7-1 How would you use the four symbols to depict the short sequence of events described on the right? (Hint: Look at everything from the clerk’s perspective.) A customer submits an order online. An order clerk verifies inventory availability from an electronic database. Leveled sets of DFDs DFDs are commonly prepared in leveled sets. Each level depicts more detail than the one before it. Levels must be balanced. Levels include: Context diagram Level Zero diagram Level One diagrams Level Two diagrams Further levels are possible, but not often necessary. Leveled sets of DFDs Context diagram Highest level view Exactly one in every leveled set Entire process .

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Information systems
• Data flow diagramming
• DFD symbols
• Database design
• 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