Accounting Information Systems

Systems Documentation
Introduction

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Introduction

We are
here!

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Introduction

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Introduction

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 Contents
• Purpose and role of systems documentation
• Types of systems documentation
• Rules for diagrams

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 Systems documentation
• Systems documentation is a way of visually
depicting the operations of a system
• A system can be depicted in several different
ways
• System documentation answers following
questions
– Who is involved?
– What activities occur?
– Where do the activities occur?
– Why do the activities occur?
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 Types of documentation
In this lecture, we will study three types of
documentation
– Process maps
– Data flow diagrams (DFDs)
– Systems flowcharts

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 Types of documentation
A process map is a simple graphical
representation of a business process, includes
– activities
– areas of business responsible for the activities
– decisions that need to be made
 Types of documentation
• Data flow diagrams are graphical representations
of the data flows that occur within a system
• Three forms of DFD
– Context diagram
– Physical data flow diagram
– Logical data flow diagram

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 Types of documentation
• Systems flowcharts illustrate a system with its
– inputs
– processes
– outputs
– people involved
• Flowcharts provides more details than a
process map or data flow diagram
Process redesign and systems documentation

• Systems documentation provides an overview

of the sequence of activities in the business
process

• Prior to undertaking any redesign it is

essential that the current system be fully
understood
 Reading Systems Documentation
Entities: Any person, place or thing involved in a
process, including people and computers
– External entity: entity that provides inputs into a process
or receives outputs from a process
– Internal entity: entity that processes or transforms the
data within the business process of interest
• Process or transform data: reviews, confirms, data
entry, approves, batches,…
• The classification of entities depends on the
processes
 Reading Systems Documentation
• A structured narration is a written description
of how a process operates
• Narration will be prepared after observing a
process in operation and interviewing the key
participants
• Limitations
– “free style”
– Different interpretations

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Reading Systems Documentation

Investigate Figure 6.1 (page 238)

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Structured Narrative Table
Structured Narrative Table
 Narrative Table
• Entities are listed in the order in which they
are involved in the process
• An entity may appear more than once
• Rows should be read in conjunction with each
other

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 Process Maps
processes
or activities

A process map is a simple

graphical representation flow of
information
of a business process

decision
 Process Map
activi

process
 Rules for Reading Process Maps
1. The functional areas appear down the left-
hand side of the diagram

2. The functional areas are separated with a

solid line

3. The sub-functions are separated with a

dashed line
 Rules for Reading Process Maps
4. Two standard symbols are used: a rectangle
for a process and a diamond for a decision
5. Lines that connect processes are labelled
with documents.
6. Process rectangles describe processes not
documents
7. The process map reads left to right and top
to bottom
 Data Flow Diagram
• Identify
– Entities
– Processes
– Flows of data
• Three types of DFDs
– Context diagram
– Physical DFD
– Logical DFD

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Data Flow Diagram Symbols

External entity nhận và gửi output

internal entity: xử lí dữ liệu

System of interest for a context diagram

Internal entity for a physical data flow
diagram
Process for a logical data flow diagram

customer data
Data Store

Data Flow
 Context Diagram
• The context diagram provides a
representation of the system and the entities
that provide inputs to, or receive outputs
from, the system of interest
• It is an overview of the data flow and says
nothing about what actually happens in the
process
• Decomposing or stepwise refinement: the
process of breaking a logical diagram to a
lower level to get more details
 Sample Context Diagram

System of interest

External entity
 Physical Data Flow Diagram
• Physical DFD shows the people, places and
things involved in a system
• Gives answers to the question “Who is
involved?”

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Sample Physical Data Flow Diagram
 Logical Data Flow Diagram
• Logical DFDs focus on processes
• Gives answers to the question “What is
happening?”
• In physical DFDs, the labels of arrows indicate
documents or physical items
• In logical DFDs, the labels present the type of
the information being sent
• Logical DFDs have level (level 0, 1, 2,…)

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Sample Logical Data Flow Diagram
Physical DFD vs. Logical DFD

/ Approve

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 Balancing a Data Flow Diagram
Diagrams (context, physical data flow and
logical data flow) with the same external
entities and flows to and from these external
entities are called balanced data flow
diagrams
 Systems Flowcharts
A systems flowchart represents a combination
of the logical and physical data flow diagrams,
because it provides details of the processes
that are performed (logical perspective) as
well as the physical resources that are used to
perform them (physical perspective)
Common Flowchart Symbols

Stop/start Single
or external document
entity
Process Paper data
store

Decision Manual
point keying
ra quyet dinh

Disc Manual
storage process
 Drawing Systems Documentation
• Key Questions to Consider:

– Who are the people and things that perform

activities?
– What activities are being performed by each
entity?
– What are the inputs and outputs for each activity?
 Preparing a Process Map
1. Identify entities and divisions

2. Draw the lines for each division

3. Indicate any subfunctions

4. Illustrate the activities of each entity

Steps in Drawing a Context Diagram
1. Identify the system of interest
– Draw a bubble and label it to represent the
system of interest

2. Identify the external entities

– Draw and label a rectangle for each external
entity
Steps in Drawing a Context Diagram
3. Identify any data flows between the external
entities and the system of interest

4. Draw in the data flows connecting the

external entities and system of interest and
label them accordingly
internal entities: nhung nguoi tgia thuc hien
Drawing a Physical Data Flow Diagram
1. Identify the external entities
– Draw and label a rectangle for each external
entity

2. Identify the internal entities and list them in

the order they appear in the system’s
operation
Drawing a Physical Data Flow Diagram
3. Draw in a bubble for each internal entity and
label the entities accordingly

4. Identify any data flows between external

entities and internal entities
– Draw in these flows and label the data flow
arrows
Drawing a Physical Data Flow Diagram
5. Identity the data flows between the internal
entities
– Draw in the data flows between internal entities
and label the arrows with the physical
document/ information that is being sent or
received.
Drawing a Physical Data Flow Diagram
6. Identify any data stores that are accessed to
get data or to store data as part of the
process. These may be paper-based or
electronic
– Draw these data stores in and link them to the
entity that accesses them by including data flow
arrows
Drawing Logical Data Flow Diagrams
1. Identify the external entities

2. Eliminate entities that just send or receive items

and any activities that are just send or receive

3. Group remaining information processing

activities based on the underlying process they
perform

4. Number and label the underlying process

performed by the group of activities
Drawing Logical Data Flow Diagrams
5. Identify any data flows between external
entities and processes

6. Identify the data flows between the processes

7. Identify any data stores that are accessed to get

data or to store data

8. Ensure your logical data flow diagram balances

with your physical data flow diagram and
context diagram
 Rules for Drawing a Flowchart
1. Avoid flows that cross over multiple entities

2. Make sure that if a document enters the

system, you also show where it ends up

3. Where a document is copied, number the

copies
 Rules for Drawing a Flowchart
4. Documents moving from entity to entity
should be shown in each column

5. The filing of documents does not require a

manual process

6. Processes should have an input and an

output
 Rules for Drawing a Flowchart
7. Only document normal processing operations
of the system

8. Where necessary use annotations to clarify

or explain ambiguities

9. Ensure that symbol labels add meaning

Comparing the Different Documentation Techniques

• The process map gives an overall view of the

organisation’s process design and allows the
interactions among entities to be seen

• The systems flowchart also shows the entities

and the tasks they perform

• The process map and the systems flowchart

provide a very comprehensive picture of a
business process
Comparing the Different Documentation Techniques

• Data flow diagrams provide less detail

• The context diagram can be expanded into the

physical & logical data flow diagrams

• One form of documentation should not be

viewed as superior
 Summary
• The importance of systems documentation
was emphasised
• Defined process maps, data flow diagrams and
systems flowcharts
• Worked through the procedures for drawing
up differing types of documentation
• Compared and contrasted the different forms
of documentation
 Key Terms

• Balanced DFDs • Logical DFD

• Context diagram • Physical DFD
• Data Flow Diagrams • Process map
(DFDs) • System of interest
• Entity (internal & • Systems flowchart
external)
• Level 0 & 1 DFD
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