CHAPTER 3

SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES

SUGGESTED ANSWERS TO DISCUSSION QUESTIONS

3.1 Data Flows: merchandise, payment, cash and register tape

Date Source: customer

Processes: capture sales and payment, give cash and register tape to manager

Storage: sales file (register tape), cash register

3.2 It is usually not sufficient to use just one documentation tool. Every tool documents a
uniquely important aspect of a given information system. For example, system
flowcharts are employed to understand physical system activities including inputs,
outputs, and processing. In contrast, data flow diagrams provide a graphic picture of the
logical flow of data within an organization.

Each alternative is appropriate for a given aspect of the system. As a result, they work
together to fully document the nature and function of the information system.

3.3 Similar design concepts include the following:

• Both methods require an initial understanding of the system before actual

documentation begins. This insures that the system is properly represented by the
diagram.

• Both measures require the designer to identify the elements of the system and to
identify the names and relations associated with the elements.

• Both methods encourage the designer to flowchart only the regular flows of
information and not to be concerned with unique situations.

• Both approaches require more than one “pass” through the diagramming or
flowcharting process to accurately capture the essence of the system.

The product of both methods is a model documenting the flow of information and/or
documents in an information system. Both documentation methods are limited by the
nature of the models they employ, as well as by the talents and abilities of the designer to
represent reality.

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
Ch. 3: Systems Development and Documentation Techniques

3.4 The major flowcharting symbols and their respective categories are shown in Fig. 3.8 in
the text.

With respect to how the symbols are used, student answers will vary. Possible examples
include the following:

Input/Output Symbols
• Document: an employee time card, a telephone bill, a budget report, a parking ticket,
a contract
• Display: student information monitors, ATM monitors, the monitor on your
microcomputer.
• Manual input: cash registers, ATM machines

Processing Symbols
• Processing: processing a student payroll program, assessing late fees
• Manual operation: writing a parking ticket, preparing a report, collecting and
entering student payments

Storage Symbols
• Magnetic disk: alumni information data base, a report stored on your PC hard disk
• Magnetic tape: archival student information
• On-line storage: a student information data base or an airline reservation data base
stored on-line.
• File: purchase order file for a department, a student housing contract file

Flow (Miscellaneous)
• Communication link: a telephone linkage that connects you to Prodigy or some
other on-line data base.

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
 Accounting Information Systems

SUGGESTED ANSWERS TO THE PROBLEMS

3.1 Assorted Flowcharting Segments:

a.

Trans-
actions

Old New
File
Master Master
Update
File File

b.

Trans- File Data

actions Update base

c.
OCR Source Conversion of
Documents Source
Documents to
Data
Tape by OCR

d.

OCR Source
Documents Update Data
Data base base

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
Ch. 3: Systems Development and Documentation Techniques

3.1 (continued) Assorted Flowcharting Segments

e.

Data Report Report

File Generation

f.

Source
Documents Store data on disk Data File
Key Data

g.

Invoices Invoices
Sort

File

h.

Online
Terminal Data
Processing
base
System

Source
Data

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
 Accounting Information Systems

3.1 (continued) Assorted Flowcharting Segments

i.

Internal Scheduled External

Hard Automatic Hard
Drive Backup Drive

j.

Display

Query
Customer Database
Sales Data

Enter Query

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
Ch. 3: Systems Development and Documentation Techniques

3.1 (continued) Assorted Flowcharting Segments

k.

Payroll
Transaction
File

Record time card data on the

payroll transaction file and
Time Card
Enter Time match to wage data
Card Data maintained on the payroll
master file

Payroll
Master File

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
 Accounting Information Systems

3.1 (continued) Assorted Flowcharting Segments

l.

Purchase Order To Vendor

(electronic)

Access Price List, create

electronic purchase order Price
& print a paper backup Data
copy

Purchase Order
(paper)

m.

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Ch. 3: Systems Development and Documentation Techniques

Update online Revise reservation

airline reservation data on web-based Reservation
from home airline reservation File
computer system

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 Accounting Information Systems

3.2 Happy Valley Utility Company

a. Billing operations

Customer Enter Completed

Meter Form Meter Forms
Master Current Meter Forms
Preparation
File Reading

Customer Mark-Sense
Sort By Document
Meter
Cust # Reader
Data

Customer
Meter
Data

Customer File Update

Master and
File Billing

Error List
Customer
& Summary
Bills
Report

Mail to
Customers

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
Ch. 3: Systems Development and Documentation Techniques

3.2 b. Customer payments processing

Checks Compare
Checks To
&
Remittance Cashier
Separate
Stubs

List of
Correct Incorrect
Other
Stubs Stubs
Receipts

Type Type
Correct Correct
Stubs Stubs

Corrected Corrected
Stubs Stubs

Report of
Past-Due
Accounts
OCR Payments
Document Posting
Reader Run

Error List
& Summary
Report

Customer
Master
File

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
 Accounting Information Systems

3.3 Payroll Processing for Dewey Construction Company:

Job Time
Tickets

Key to
Tape
Encodings

Job Time
Records
Tape

Work in
Payroll Payroll
Process
Master Processing
Master
File System
File

Earnings
Statement Error
Payroll Transactions
Register Paycheck and Summary

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
3.4 Document Flowchart: Insurance Claims Processing

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
 Accounting Information Systems

ADJUSTER CLAIMS DEPARTMENT DATA PROCESSING

Notice of Loss
START

From
Claimant

Prepare
1 proof of
From loss , claim
Proof of Claimant
2 recored
Loss Form
3
4
1 Notice of Loss
Proof of Notice of Loss
2
Loss Form
3 Claim Record
Claim Record
4

Assist Prepare
Claimant Separate
with Form Report 2
N Proof of
Loss
To Adjuster 's Report
Claimant

Adjuster 's Report

Prepare Disbursement
1 Check & List
1 Proof of Disbursement
Proof of 2 2 list
2 Loss Authorize
Loss Proof of
Claim
3 Loss
Payment
4

To Accounting

1 Adjuster 's Report Check

Proof of
Loss

N
To
Claimant
A
To
Claimant

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
3.5 Adapted from the June 1980 CMA Exam (Part 5, Question 2) Note: this flowchart does
not follow the conventions discussed in the chapter. When the authors use this problem they
have the students critique the CMA exam solution, based upon the conventions discussed in
Focus 3.2.

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 Accounting Information Systems

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Ch. 3: Systems Development and Documentation Techniques

3.6 a. Context Diagram for the payroll processing system at No-Wear Products

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 Accounting Information Systems

Employee
Time Card Data
Employee
Operating Paychecks
Documents

Payroll
Processing Management
System Internal
Reports

Human
Resources
Department
Personnel Data
Governmental
Withholding Agencies
Reports

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
Ch. 3: Systems Development and Documentation Techniques

3.6 a. (continued.)

Level 0 Data Flow Diagram for the payroll processing system at No-Wear Products.

Time
Operating Human Resources
Card
Departments Department
Data

Personnel
Changes
1.0
Process
2.0
Employee
Update
Timecards
Payroll File

Payroll File

4.0
3.0 Generate
Generate Payroll
Paycheck Reports
Withholding
Internal
Reports
Reports

Pay
check
Employee
Governmental
Management
Agencies

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 Accounting Information Systems

3.6 b. Document Flowchart for the payroll processing system at No-Wear Products

No-Wear Products-Payroll

Employees in Functional
Payroll
Department

Time Card

Record Time Data

Record
Time Enter Time Data
Process Payroll
Changes Enter Payroll
Changes

Completed Time Completed Time

Card Card Payroll File

From Human Payroll Changes

Resource Dept

Process Payroll,
Prepare Checks
and Reports N

Paycheck
Employee

Management
Report Management

Federal Tax
Report

Stat Tax Report

Goverrnment

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Ch. 3: Systems Development and Documentation Techniques

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 Accounting Information Systems

3.7 a. Context Diagram of S&S Accounts Payable

Purchasing Receiving
Purchase Order

Receiving Report

S&S Accounts Payable

Invoice

Payment & Accounts Payable

Vendor Remittance Advice Report Management

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Ch. 3: Systems Development and Documentation Techniques

3.7 a. (continued.) Level 0 Data Flow Diagram of S&S Accounts Payable

Vendor Purchasing Receiving

Invoice
Purchase Order

1.0
Record Payable 2.0
Collect & Store Receiving Report
Purchase Orders &
Receiving Reports

Purchase Orders

Accounts
Payable Vendor Invoices Receiving
Reports

Cash
3.0 Disbursements
Make Payment Journal

Accounts Payable
Report 4.0
Prepare Payment &
Management Remittance Advice
Reports

Paid
Management Vendor
Invoices

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 Accounting Information Systems

3.7 b. Document Flowchart of S&S Accounts Payable

S&S Accounts Payable

Accounts Payable Controller Owner/Manager

From Purchasing From Receiving From Vendor A B Purchase Order

Receiving Report

Purchase Order Receiving Report Vendor Invoice Purchase Order Invoice

Receiving Report Check 2
Invoice Check 1

A A Record Accounts Review

Accounts Payable
and Sign
Payable Ledger
Checks
Prepare
Vendor
Checks
Check 1
Vendor Invoice Prepare
Monthly
Accounts
Payable
Match Purchase Cash
Order, A Disburseme To Vendor
Receiving nts Journal
Accounts Payable
Report,
Report
Invoice
Purchase Order

Receiving Report
Purchase Order Invoice
C D
Receiving Report Check 1
Invoice
Purchase Order
Check 1
Purchase Order
Receiving Report Check 2 C

Receiving Report Invoice

Invoice Check Accounts Payable
Report D
B

A
A
Review
D
Accounts
Payable
Report

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Ch. 3: Systems Development and Documentation Techniques

3.8 a. Context Diagram for the Acquisition/Payment System at Oriental Trading

Company:

Purchase Requisition
Purchase Order

Inventory
Acquisition/
Vendor Acknowledgement System
Vendor Payment
System

Purchase Invoice Receiving Payment

Vendor Payment

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 Accounting Information Systems

3.8 a. (continued) Level 0 Data Flow Diagram: Acquisition/Payment System at Oriental

Trading:

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
Ch. 3: Systems Development and Documentation Techniques

Inventory Vendor
File File

1.0
Prepare
Purchase
Order &
Notification
Purchase Order
Purchase Requisition

Vendor
Acknowledgement Inventory
Vendor
System
P.O. Notification
Vendor
Invoice
Receiving Report

2.0
Update
Accounts
Payable

Accounts Payment Authorization

Payable
Master
File

Check 3.0
Pay Vendor

General
Ledger

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 Accounting Information Systems

3.8 b. Document Flowchart for the Acquisition/Payment System at Oriental Trading

Company:

Oriental Trading Acquisition/Payment System

Purchasing Accounts Payable Accounting Department

B
From Inventory From Receiving
A From Vendor
Department
Purchase D Inventory
Requisition
File Purchase Order Payment D
Notification Receiving Report Invoice Authorization

D D D
Prepare Purchase
Order
Prepare Check,
Update Accounts
Enter Purchase Payable and
Requisition Enter payment General Ledger
Authorization

Match Purchase
Order, Receiving
Payment
Purchase Order Vendor Report, and
Authorization
File Invoice. Prepare
Payment
Authorization

To Vendor
Check

From Vendor
Purchase Order

Enter Accounts To Vendor

D Vendor Receiving Report
Acknowledgment Payable Data for
Update
Invoice

Update Accounts
Enter Vendor
Payable Master
Acknowledgment
D File

Purchase Order Accounts General

Prepare Purchase
Notification A Payable Master Ledger Master
Order Notification
File File

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
Ch. 3: Systems Development and Documentation Techniques

3.9 a. Context Diagram of the Cash Receipts System at S&S:

Bank
Deposit

Payment at
Sale

Cash Receipts Cash

Customers Management
System Receipts
Remitances Report
on Account

Aged Trial Balance

Credit and
Collections

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 Accounting Information Systems

3.9 a. (continued) Level 0 Data Flow Diagram of the Cash Receipts System at S&S:

Remittance
Customers File
Payments at
Sale
Remittances
on
Account
Remittance
Slips 2.0
1.0
Update
Process
Customer
Payments
Accounts
Endorsed
Checks &
Cash, Deposit
Slip

3.0
Accounts
Bank Prepare
Receivable
Reports
Ledger Aged Trial
Balance

Cash
Receipts
Report

Credit and
Management
Collections

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Ch. 3: Systems Development and Documentation Techniques

3.9 b. Document Flowchart of the Cash Receipts System at S&S:

S&S Cash Receipts System

Treasurer Clerk Accounts Receivable

From Customer A B

Cash and Checks Cash and Checks Remittance Slip

Remittance Slip
B Deposit Slip

Update
Accounts
Accounts
To Bank Receivable
Receivable
Ledger/File
Ledger/File
Endorse
Checks and
Prepare
Deposit Slip for
Cash & Checks

Remittance Slips

Generate
Weekly
Reports

Cash and Checks

D

Deposit Slip

Cash Receipts
Aged Trial Balance
Report

To Management

To Credit &
Collections

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 Accounting Information Systems

3.10 Context Diagram for a mail order company:

Coupon Order Invoice

Phone Order Shipping Notice
Cancellation
Payment Cancellation Response

Mail Order
Customer Customer
System
Order Inquiry
Order Inquiry Response

Product Inquiry Product Inquiry

Response
Payment Payment Inquiry
Inquiry Response

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Ch. 3: Systems Development and Documentation Techniques

3.10. Level 0 Data Flow Diagram for a mail order company:

phone order cancellation response

coupon order
product inquiry
order inquiry response Customer
1.0
Process
Customer
Order order inquiry
Transaction response
order valid order
cancellation
product inquiry
invoice
Order File
product Customer
details
valid shipping
order notice
customer
details
2.0
Product File Process
Shipment
product
details

billed
order
Customer
File

payment
Accounts inquiry
Receivable Customer
File

billed
order
payment
3.0
Process
Payment payment
Transaction inquiry
response

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 Accounting Information Systems

3.10. Level 1 Data Flow Diagram for a mail order company:

Customer
order
cancellation

1.2
1.1
cancelled Process cancellation
Process valid order order order response
Order
cancellation
order

Order File

Customer

order
details
Product File

order inquiry
product
details

1.4
1.3
Process
Process
product
order inquiry
inquiry

product product
inquiry inquiry
inquiry response
response

Customer

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Ch. 3: Systems Development and Documentation Techniques

3.11 a. Context Diagram for a course registration system:

Registration request
Course enrollment
reports
Course
Student Registration Instructor
System

Fees notice
Prerequisite notice
Course closed notice
Student acceptance
notice

Level 0 Data Flow Diagram for a course registration system:

accounts receivable file

Instructor
student records file

course enrollment
Registration
class lists file report
details
2.0
1.0 Prepare
Student Register course records file course
fees student enrollment
notice reports
prerequisite
notice
course closed
notice
student
acceptance
notice

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 Accounting Information Systems

3.11 a. (continued) Level 1 Data Flow Diagram for a registration system:

accounts receivable file

1.1 student record file

Check
fees due paid
registration
details
course file
fees notice
registration
details
1.2
Check
prerequisites

class list file

valid
prerequisite registration
notice details

1.3
Check
class
accepted
availability
registration
closed course details
notice
1.4
Student Register
student student
acceptance
notice

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Ch. 3: Systems Development and Documentation Techniques

3.11 b. Document Flowchart for a registration system:

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 Accounting Information Systems

Registration System

Registrar

Registration N
From Student Request Form

Enter Registration
Request

Check for unpaid Accounts

fees Receivable

Check Course Student

Prerequisites Transcripts

Check course
availability and Class
add student to Enrollment
class

Print Student
Course Enrollment Registration Report,
Report Update Accounts
Receivable, Print Course If fees are owed, registration is
Enrollment Reports cancelled and the registration report
becomes a bill for unpaid fees. If a
requested class is full, the report
indicates “course closed.” If the
student is accepted into the
Student course(s): course day, time, and
Instructors
Registration room are printed next to the course.
Report Fees and tuition are printed on the
report.

To Student

3.12 a. Adapted from the 1969 CPA Exam

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Ch. 3: Systems Development and Documentation Techniques

CHARTING INC.
FLOW CHART FOR SALES AND CASH RECEIPTS

SALES DEPARTMENT
CLERKS CASHIER SUPERVISOR

MAIL
Mail Clerk

CHECKS
OPEN
MAIL CHECKS

REMITTANCE REVIEW
REMITTANCE
ADVICE
ADVICE

PREPARE REMITTANCE
ADVICE IF NEEDED

RETAINED IN
Sales Clerk SALES BOOK

WRITE 3
INVOICE 2
FOR 2
CUSTOMER 1
ORDER SALES INVOICE
1
SALES INVOICE

APPROVE
AND
VALIDATE
SALES
INVOICE

FROM RECAP
CASH SALES
AND
CUSTOMER CASH

1
TO CUSTOMER VALIDATED
SALES INVOICE
Inventory Control Clerk

2
SALES INVOICE

FILE
N

POST

INVENTORY
CONTROL
CARDS

3.12a (Continued)

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 Accounting Information Systems

ACCOUNTING DEPARTMENT
SUPERVISOR ACCOUNTS RECEIVABLE CLERK

CHECKS
REVIEW FILE
FOR PAST ARRANGE IN REMITTANCE D
DUE CHECKS ALPHABETI- ADVICE
ACCOUNT CAL ORDER
PAYMENTS REMITTANCE
ADVICE

ACCOUNTS
RECEIVABLE POST
LEDGER

FILE
D
CASH POST
RECEIPTS CHECK
JOURNAL TOTAL
CASH
ENDORSE
CHECKS TOTAL CHECKS
CASH AND
CHECKS AND
PREPARE 3 TO
DEPOSIT SLIP
2
BANK
1
SALES
DEPOSIT SLIP
JOURNAL

POST FILE
D

FILE
DAILY SALES D
SUMMARY
RECONCILE

POST

BALANCE CASH
WITH SALES
MONTHLY BANK
INVOICES AND 2 FROM
STATEMENT
PREPARE VALIDATED
2 DAILY SALES DEPOSIT SLIP
SALES INVOICE SUMMARY BANK

FILE CASH
D
FROM
MONTLY BANK
STATEMENT
BANK

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© 2009 Pearson Education, Inc. Publishing as Prentice Hall
Ch. 3: Systems Development and Documentation Techniques

3.12 b.

The flowchart in Fig. 3.12. violates the General Guidelines for Preparing Flowcharts in the
following ways.

1. The text uses the Terminal symbol (the oval) to indicate an external party.
Figure 3.12 uses a large arrow to indicate items coming into the system (mail, cash, and
items received from the bank). It uses a line with an arrow that stops in a small vertical
line, accompanied by To customer (or To Bank), to indicate items exiting the system.

2. The solution has all clerks in one column. Three columns would be better.

3. Additional comments (Prepare remittance advice if needed) are not enclosed in an

annotation box.

4. Each manual processing symbol does not have an input and an output. For example, the
symbols under mail clerk do not have an input.

5. The file symbol (the triangle) does not need the word File in it. The symbol itself
conveys that it is a file.

6. The numbers on documents do not always accompany the documents as they move
between columns. For example, Sales Invoice 1 is missing the one when it moves to the
Cashier column. This is corrected on the solution.

7. Some of the solid lines in the problem are correctly changed to dotted lines in the
solution. For example, under Inventory control clerk the lines from Sales Invoice to Post
to the control cards are correctly changed to dotted lines.

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 Accounting Information Systems

3.13 Bottom Manufacturing Corporation Charge Sales System

a.
FLOWCHART
SYMBOL INTERNAL CONTORL PROCEDURE
LETTER OR INTERNAL DOCUMENT
Prepare six-part sales order.
File by order number.
Approve customer credit and terms.
Release merchandise to shipping department.
File by sales order number.
File pending receipt of merchandise.
Prepare bill of lading.
Copy of bill of lading to customer.
Ship merchandise to customer.
File by sales order number.
Customer purchase order and sales order.
File pending notice of shipment.
Prepare three-part sales invoice.
Copy of invoice to customer.
Post to (or enter in) sales journal.
Account for numerical sequence.
Post to customer accounts.
File by (payment due) date. (CPA Examination, adapted)

b. Fig. 3.13 violates the General Guidelines for Preparing Flowcharts in the following ways:

1. The text uses the Terminal symbol (the oval) to indicate an external party. Figure 3.13
uses the off page connector symbol.
2. Document numbers should be placed in the top right hand corner of the document
symbol.
3. Sales order 2 is not shown passing through manual symbols labeled g and i so that it can
end up in the file shown at the bottom of the shipping column. The same thing happens
in the other columns.
4. Sales order 4 is filed in the finished goods department, yet the shipping column (third set
of symbols in the column) shows sales order 4. This should be sales order 2, not 4.
5. The line showing information being posted to the accounts received ledger should come
out of symbol g and should be a dotted line. The line to the sales journal (below symbol
o) should also be a dotted line.
6. In the shipping column, when the three Bills of Lading are created, the arrow downward
to symbol i should come from copy 2 of the Bill of Lading, not copy 3. The same applies
to the sales invoice in the Billing Column (arrow from copy 1).
7. Instead of using annotation symbols to tell how documents are filed, use the letter D for
date, N for numerically, and a for alphabetically. When more than one document is being
filed (symbols j, l, and bottom of Billing Column) or the method of filing is unclear
(symbol r, file sales invoice by payment due date) an annotation symbol can be used.
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Ch. 3: Systems Development and Documentation Techniques

Additional items to improve efficiency of flowchart

1. Symbols p and q could be combined into one symbol.

3.14

a.

Context

Withholding Form Prepare

Taxes IRS 1040 Form
Employer IRS

Level 0

1.0
Collect Tax IRS
Documents
Withholding Form

Tax IRS Form 1040

Documents
Employer 2.0
Prepare IRS
Form 1040

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 Accounting Information Systems

3.14 (continued)

b.

Context

Deposit
Payment
Cash
Receipts Bank
Customer

Level 0

2.0
Record
Customer Accounts
Payment Data Payment Receivable

1.0
Record Cash
Payment Receipts

Payment
Customer Bank

Cash
Receipts
sit
po

3.0
De

Prepare
Deposit

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Ch. 3: Systems Development and Documentation Techniques

3.14 (continued)

c.

Context

Purchase Order
Order Entry
Customer System

I nvoi ce

Level 0

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 Accounting Information Systems

1.0
Receive Open Orders
Purchase Order
Order

Customer

Invoice 2.0
Approve Order
Sent Invoice
Copies

4.0
Prepare
Invoice

Approved
Orders

Shipped Orders
3.0
Fill and Ship
Order

3.14 (continued)

d.

Context

Inventory Inventory Request Purchasing

Vendor
Department System
Purchase Order

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Ch. 3: Systems Development and Documentation Techniques

Level 0
1.0
Record
Purchase Purchase Order
Inventory Request Request
2.0
Prepare
Purchase Vendor
Inventory Order
Department
Open Purchase
Requests Approved
Vendor List

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 Accounting Information Systems

3.14 (continued)

e.

Context

Invoice
Vendor Cash
Disbursements

Payment

Level 0

1.0
Open
Invoice Receive
Invoices
Invoice

Vendor

2.0
Approve
Invoice

Payment Open
Purchase
3.0 Orders
Prepare
Payment

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Ch. 3: Systems Development and Documentation Techniques

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 Accounting Information Systems

3.14 (continued)

f.

Context

Bill of Lading

Receiving
Vendor
System

Level 0

Bill of Lading 2.0

1.0
Compare Bill of
Record Bill of
Lading with
Lading
Purchase Order
Vendor

Bill of Lading
Open Purchase
Orders

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 Accounting Information Systems

3 .15

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Start

Input Weight
(W), Height (H)

Body Mass Index (BMI) = W/H^2

Weight Status
BMI <
Yes (WS) =
18.5
Underweight

No

WS = Normal No BMI > 25 Yes WS = Overweight

Print W, H,
BMI, WS

End

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 Accounting Information Systems

3.16

1. K
2. D
3. G
4. H
5. I
6. C
7. A
8. J
9. B
10. E
11. F

3.17 Students are to replicate the flowchart presented in the problem using a documentation
software such as Visio, Microsoft Word, Microsoft Excel, etc.

3.18 Students are to replicate the data flow diagram presented in the problem using a
documentation software such as Visio, Microsoft Word, Microsoft Excel, etc.

SUGGESTED ANSWERS TO THE CASES

3-1 Answers to this case will vary based upon the company the student selects. Make sure
that the student is thorough in addressing all the requirements of the case.

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Ch. 3: Systems Development and Documentation Techniques

3.2 Level 0 DFD for Dub 5:

Order
Customer 1.0 Credit file
Credit
Review

Order Rejection
Approved
orders

2.0
Enter
customer
orders
Customer Inventory

3.0
Check Warehouse
Open Orders Inventory &
Prepare
Packing Slip
Packing Slip

Shipping Notice

4.0
Invoice Copy Prepare
Invoice

Accounting

Invoice Invoice

Customer

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 Accounting Information Systems

3-2 Level 1 DFD for Dub 5:

Credit File

1.1
Check Credit Customer
Approved Order Account

Rejected Order

Customer
1.2
Check Current
Order against Over Credit Limit
Credit Limit Notice

Credit Application

Rejected Order 1.3

Lacking Credit Prepare Credit
Approval Application

Note: The Order Rejection notice shown on the context level diagram and the level 0 diagram can take
two forms: The Over Credit Limit Notice or the Credit Application. These two items are shown on the
level 1 DFD.

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