Computer Applications 2

3rd Level

Dr. Elsayed Dawoud

Lecturer of Accounting
Faculty of Commerce - Mansoura University
 Chapter 3

Systems Documentation
Techniques
Learning Objectives
3.1 Prepare and use business process diagrams to
understand, evaluate, and document information
systems.
3.2 Prepare and use flowcharts to understand, evaluate,
and document information systems.
3.3 Prepare and use data flow diagrams to understand,
evaluate, and document information systems.
3.4 Understand what process mining is and how it can be
used to evaluate and improve business processes.

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Why Document Systems?
• Documentation explains how a system works, including
the who, what, when, where, why, and how of data entry,
data processing, data storage, information output, and
system controls.
• Popular means of preparing human-readable
documentation include diagrams, flowcharts, tables, and
other graphical representations of data and information.

• Documentation is supplemented by a narrative

description of the system (i.e., written step-by-step
explanation of system components and interactions).

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Why Document Systems?
• Documentation tools are important on the following levels:
1. 1. At a minimum, you must be able to read documentation to
determine how a system works.
2. You may need to evaluate documentation to identify internal
control strengths and weaknesses and recommend
improvements as well as to determine if a proposed system
meets the company’s needs.
3. More skill is needed to prepare documentation that shows how
an existing or proposed system operates.

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Business Process Diagrams
• A business process diagram is a visual representation
that outlines the various steps or activities in a business
process.
• For example, there are many activities in the revenue
cycle. Among them are receiving an order, checking
customer credit, verifying inventory availability, and
confirming customer order acceptance.
• All of these activities can be shown on a BPD to give the
reader an easily understood pictorial view of what takes
place in a business process.
• Intent is that all business users can easily understand the
process from a standard notation (i.e., “Business Process
Modeling Notation” from the Object Management Group).

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Figure 3.1
Business Process Diagram Symbols
Symbol Name Explanation
Skirt/Begin The start or beginning of a process is represented by
A circle

a small circle.

End The end of a process is represented by a small

A circle with a bold border

bolded circle.

An activity in a An Activity in a process is represented by a rounded-

A round edged rectangle.

process edge rectangle. An explanation of the activity is

placed inside the rectangle.
Decision A decision made during the process is represented by
A rhombus

a diamond. An explanation of the decision is placed

inside the symbol.
A right arrow.
Flow The flow of data or information is indicated by an
arrow.
Annotation Information that helps explain a business process is
A dotted right arrow

information entered in the B P D and, if needed, a bolded dashed

arrow is drawn from the explanation to the symbol.
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Figure 3.2
Business Process Diagram of Payroll Processing at S&S

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Guidelines for Drawing Business
Process Diagrams
• Understand the business process.
• Ignore certain items (i.e., focus on “what” and not “how”)
• Decide how much detail to include (summary or detailed
DFD).
• Organize the diagram using as many rows as needed to
explain the process.
• Enter each business process on the diagram showing
where it begins and ends.
• Draw a rough sketch and revise as appropriate.
• Finalize the BPD.

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Flowcharts
A flowchart is a pictorial, analytical tool used to clearly and
logically describe elements of an information system.
➢ Flowcharts record how business processes are performed
and how documents flow through the organization.
➢ they can easily capture control via decision points and
show manual versus automated processes.
Flowcharting symbols include:
1. Input and output symbols: show input to or output from
a system to or from the system
2. Processing symbols : show data processing, either
electronically or by hand.
3. Storage symbols: show where data is stored
4. Data flow and miscellaneous symbols
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Figure 3.3 (1 of 3)
Common Flowcharts Symbols
Input/Output Symbols

Symbol Name Explanation

Document An electronic or paper document or report
An icon of a document

Multiple copies of Illustrated by overlapping the document symbol and printing

An icon of multiple copies of a document
one paper the document number on the face of the document in the
document upper right corner

Electronic output Information displayed by an electronic output device such as a

A badge shaped icon

terminal, monitor, or screen

Electronic data Electronic data entry device such as a computer, terminal,

A quadrilateral.
entry tablet, or phone

Electronic input The electronic data entry and output symbols are used
A badge shaped icon is connected to a quadrilateral.
and output device together to show a device used for both

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Figure 3.3 (2 of 3)
Common Flowcharts Symbols
Processing Symbols
Symbol Name Explanation

A rectangle
Computer A computer-performed processing function; usually results in
processing a change in data or information

A trapezium
Manual operation A processing operation performed manually

Storage Symbols
Symbol Name Explanation
Database Data stored electronically in a database
A right circular cylinder

Magnetic tape Data stored on a magnetic tape; tapes are popular back-up
storage mediums
A chat icon

Paper document File of paper documents; letters indicate file-ordering

An inverted triangle with a letter N.

file sequence: N = numerically, A = alphabetically, D = by date

A parallelogram.
Journal/ledger Paper-based accounting journals and ledgers

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Figure 3.3 (3 of 3)
Common Flowcharts Symbols
Flow and Miscellaneous Symbols
Symbol Name Explanation
Document or Direction of processing or document flow; normal flow is down and to the
A right arrow.

processing flow right

A zig zag right arrow

Communication link Transmission of data from one geographic location to another via
communication lines

On-page connector Connects the processing flow on the same page; its usage avoids lines
A zig zag right arrow

crisscrossing a page

Off-page connector An entry from, or an exit to, another page

An inverted pentagon.

Terminal A beginning, end, or point of interruption in a process; also used to

An oval indicate an external party

Decision A decision-making step

A rhombus

A link icon branches into two.

Annotation Addition of descriptive comments or explanatory notes as clarification

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Types of Flowcharts
• Document flowchart: visual representation of the flow
of documents and data within an organization. Often
used in evaluating internal controls
• System flowchart: graphical representation of the
relationships among various components of a system,
such as input, processing, storage, and output.
• Program flowchart: illustrates the sequence of logical
operations executed by a computer when carrying out a
program

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Document Flowchart

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 System
Flowchart

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Program
Flowchart

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Guidelines for Preparing Flowcharts
• Understand the system you are trying to represent.
• Identify the entities to be included in the flowchart.
• Organize the flowchart (so that it reads from top to
bottom and left to right).
• Label all symbols.
• Use page connectors (if it cannot fit on a single page).
• Draw a rough sketch of the flowchart (and edit
iteratively).
• Finalize the flowchart. Add the flowchart name, date,
and preparer’s name on each page of the final copy.

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Data Flow Diagrams (DFD)
A data flow diagram provides a graphical representation of
the flow of data within an organization.
Focuses on the data flows for:
• Data sources
• Transformation processes
• Data destinations

DFD are visually simple and can be used to represent the

same process at a high abstract (summary) or detailed level.

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Figure 3.7
Data Flow Diagram Symbols

Symbol Name Explanation

Data sources The people and organizations that send data to and
An image shows a square.
and receive data from the system are represented by
destinations square boxes. Data destinations are also referred to
as data sinks.
Data flows The flow of data into or out of a process is
An image shows a curved arrow moving in the clockwise direction represented by curved or straight lines with arrows.

Transformation The processes that transform data from inputs to

An image shows a circle.

processes outputs are represented by circles. They are often

referred to as bubbles.

An image shows two small solid lines arranged one above the other.
Data stores The storage of data is represented by two horizontal
lines.
Internal Control An internal control. The internal controls are
An image shows a small shaded triangle.

numbered and explained in an accompanying table.

See Chapters 14–18.
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Figure 3.15
Example Process Mining Visualizations for Payroll
Processing at S&S

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Guidelines for Creating a DFD (1 of 2)
• Understand the system that you are trying to represent.
• Ignore certain aspects of the system. A DFD is a simple
representation meaning that you need to consider what is
relevant and what needs to be included.
• Determine system boundaries.
• Develop a context diagram.
• Identify data flows (and whether they are uni- or multi-
directional).
• Group data flows.
• Identify transformation processes.
• Group transformation processes.

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Guidelines for Creating a DFD (2 of 2)
• Identify all files or data stores.
• Identify all data sources and destinations.
• Subdivide the DFD to allow for topical simplicity (e.g., one
sub-process).
• Assign processes sequential numbers. This allows the
reader to connect multiple DFDs together if desired.
• Refine the DFD by iteratively editing it to identify fine
points. Ensure the DFD flows from top to bottom and from
left to right.
• Prepare a final copy. Ensure that data flow lines do not
cross each other. Place the name of the DFD, data
prepared, and preparer’s name on each page.

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Process Mining
Process mining is a method of discovering, monitoring, and
improving actual business processes by visualizing the data
in an event log.
• This takes advantage of key pieces of historical data
normally available within a relational database:
– Event (and corresponding description)
– Time stamp
– Case identifier (e.g., 2187 captures sales activities for a
specific lightsaber)
• Visualizations can be used for a variety of purposes,
including the timing of steps in a process and the frequency
of variations from a normal process.

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Key Terms
• Documentation • Data flow diagram (DFD)
• Narrative description • Data source
• Business process • Data destination
diagram (BPD) • Data flow
• Flowchart • Processes
• Document flowcharts • Data store
• Internal control • Context diagram
flowcharts • Event log
• System flowchart • Process mining
• Program flowchart • Process variant

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