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AIS Chapter 5

Documentation is a vital part of any accounting information system (AIS) as it explains how the system operates. There are various documentation tools used in AIS including process maps, data flow diagrams, program flowcharts, and decision tables. Data flow diagrams are the primary tool used by system designers in development as they depict the flow of data through a system using basic symbols like external entities, processes, data stores, and data flows. Documentation is important for 10 reasons such as depicting how the system works, training users, designing new systems, controlling costs, auditing, and complying with regulations.

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52 views1 page

AIS Chapter 5

Documentation is a vital part of any accounting information system (AIS) as it explains how the system operates. There are various documentation tools used in AIS including process maps, data flow diagrams, program flowcharts, and decision tables. Data flow diagrams are the primary tool used by system designers in development as they depict the flow of data through a system using basic symbols like external entities, processes, data stores, and data flows. Documentation is important for 10 reasons such as depicting how the system works, training users, designing new systems, controlling costs, auditing, and complying with regulations.

Uploaded by

Fran Pran
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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AIS CHAPTER 5: DOCUMENTING ACCOUNTING repository data.

INFORMATION SYSTEM
Context diagram - high level DFD. Provides an overview
Documentation - explains how AIS operate and is of a system.
therefore a vital part of any accounting system.
 Process maps, data flow diagrams, program Physical data flow diagram - first level of detail.
flowcharts, decision tables, and decision trees.
Decomposition - the task of creating such detail.
Documentation flowcharts - describe the physical flow
of such documents through an AIS. Document flowchart - traces the physical flow of
documents through an organization.
10 Reasons why documentation is important to AIS:
1. Depicting how the system works. - in computerized
systems, it is impossible to understand systems without
thorough documentation because the process is
electronic and therefore invisible.

2. Training users - documentation includes user guides,


manuals, and similar operating instructions that help
people learn how an AIS operates.

3. Designing new systems - helps system designers


develop new systems in much the same way that
blueprints help architects design buildings.

4. Controlling system development and maintenance


cost -

Object-oriented software - software that


contains modular, reusable code.

5. Standardizing communications with others -


6. Auditing AIS - helps depict audit trails.
7. Documenting business processes -
8. Complying with sarbanes oxlety act
9. Establishing accountability -

Signed checklist - outlines the month-end


journal entries an accountant must perform.

10. Saving money

PRIMARY DOCUMENTATION TOOLS

Data flow diagrams (DFD) - system designers primary


use DFD in the development process.

Four Basic Symbols:


1. Rectangle/square - represents an external data
source or data destination

External entity - an entity outside the system under study.

2. Data flow lines - lines with arrows that indicate the


direction that data flow in the system.

3. Circle/bubble - indicates a system entity or process


that changes or transforms data.
 In physical DFD: The label typically contains
the title of the person performing task (cashier)
 In logical DFD: label describes a
transformation process (ex. Process cash
receipts)

Parallel lines/open rectangle - represent a store or

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