Chapter 3 Solutions

CHAPTER 3
SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES

SUGGESTED ANSWERS TO DISCUSSION QUESTIONS
3.1
Identify the DFD elements in the following narrative: A customer purchases a few
items from a local grocery store. Jill, a salesclerk, enters the transaction in the cash
register and takes the customers money. At closing, Jill gives both the cash and the
register tape to her manager.
Data Flows: merchandise, payment, cash and register tape
Date Source: customer
Processes: capture sales and payment data and collect payment, give cash and register tape to
manager
Storage: sales file (register tape), cash register
3.2
Do you agree with the following statement: Any one of the systems documentation
procedures can be used to adequately document a given system? Explain.
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.
Data flow diagrams provide a graphic picture of the logical flow of data within an
organization.
Business process diagrams show the activities a company engages in to do business and the
diagrams can be used to evaluate internal controls strengths and weaknesses.
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.
3-1
2015 Pearson Education, Inc.
Ch. 3: Systems Development and Documentation Techniques
3.3
Compare the guidelines for preparing flowcharts, BPDs, and DFDs. What general
design principles and limitations are common to all 3 documentation techniques?
Similar design concepts include the following:
All three methods require an initial understanding of the system before actual documentation
begins. This insures that the system is properly represented by the diagram.
All three methods require the designer to identify the elements of the system and to identify
the names and relations associated with the elements.
All three methods encourage the designer to show only the regular flows of information and
not to be concerned with unique situations.
All three require more than one pass to capture the essence of the system accurately.
The product of all three methods is a model documenting the flow of information, processes,
and/or documents in an information system. All three 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.
3.4
Your classmate asks you to explain flowcharting conventions using real-world examples.
Draw each of the major flowchart symbols from memory, placing them into one of four
categories: input/output, processing, storage, and flow and miscellaneous. For each symbol,
suggest several uses.
The major flowcharting symbols and their respective categories are shown in Fig. 3.8 in the text.
With respect to how symbols are used, student answers will vary. Possible examples include:
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, a computer monitor.
Processing Symbols
Processing: processing a student payroll program, assessing late fees
Manual operation: writing a parking ticket, preparing a paper report, collecting and entering
student payments
Storage Symbols
Database: alumni information database, a student information database or an airline
reservation database stored on-line.
Magnetic tape: archival student information
Flow (Miscellaneous)
Communication link: a telephone linkage that connects you to an on-line database.
3-2
Accounting Information Systems
SUGGESTED ANSWERS TO THE PROBLEMS
Prepare flowcharting segments for each of the following operations:
3.1
a.
processing transactions stored on a sequential medium such as a magnetic tape

to update a master file stored on magnetic tape
Old
Master
File
Transactions
Update File
New
Master
File
A sequential medium has to be read and processed from beginning to end and you cannot store
the updated information on the input tape. Instead, you have to create a new master file on a new
tape, as shown above
b.
processing transactions stored on magnetic tape to update a database
Transactions
Update File
Data
base
Virtually all databases are stored on a random access device so a record that is to be updated can
be found, updated, and written back to the same hard drive or other random access device.
c.
querying a database and printing the query result
Data
File
Generate Report
3-3
Report
3-4
3.1 (continued) Assorted Flowcharting Segments

d.
using a terminal to enter paper-based source document data and send it to a

remote location where a corporate computer updates the company database.
View
Data
Entered
Update
Database
Terminal
Source Data
e.
Database
Enter Data
using a terminal to query your customer sales database

D
Display
Query
Terminal
Query
Customer
Sales Data
Customer
Sales
Database
Enter Query
f.
a scheduled automatic backup of a database to an external hard drive
Database
Scheduled
Automatic
Backup
3-5
External
Hard
Drive
g.
use a terminal to enter employee hours recorded on time cards to update both
the payroll transaction file and the wage data in the payroll master file
View
timecard data
entered
Payroll
Transaction
File
Terminal
Timecard
Enter
timecard data
Record timecard data on

the payroll transaction
file and update wage
data maintained on the
payroll master file
Payroll
Master
File
3-6

h.
use a terminal to access a price list in the sales database to complete a purchase
order. An electronic copy of the purchase order is sent to the vendor and a
backup copy is printed and filed by vendor name
Purchase Order
(electronic)
to
To Vendor
View
Price List
Terminal
Access price list,

create electronic
purchase order, &
print paper backup
Sales
Database
copy
Request Price
List
Purchase Order
(paper)
i.
make an airline reservation online from your home computer
Customer
View
Reservation
Data
Computer
Airline
Make an
airline
reservation
Update
Reservation file
Reservation
request
3-7
Reservation
File
3.2
a.
Prepare a system flowchart of the process described.

Remote
location jobtime ticket
View jobtime ticket

form
Terminal
Terminal
Express-mailed
weekly to
headquarters
Enter job-time
ticket data
Payroll
summary
report
Weekly: Update payroll, work in

process, & payroll transaction
databases, disburse funds,
print reports
Scan job time

tickets
Disburse
Funds
Employee
Payments
Government
Payments
View
payroll
data
401K company
Payments
Work in
process
database
Payroll
database
Payroll
transaction
file
3-8
Employee
query
3-9
3.2
b.
Employee
Prepare a business process diagram for the process described.

Activities Performed
Job Sites
Enter jobtime tickets
Data
Processing
Process jobtime tickets
Weekly
Remote locations
Express mail
paper jobtime tickets
Enter jobtime tickets

daily
Update payroll
database, work in
process database,
payroll
transaction file
Payroll
Supervisor
Disburse funds
to employees,
government,
401K company
Create
and send
summary
payroll
report
Review
summary
payroll
report
Employees
Access payroll
data using
Internet
3-10
3.3
Prepare a document flowchart to reflect how ANGIC Insurance Company processes its casualty claims.
a.
CLAIMS DEPARTMENT
ADJUSTER
From
claimant
Notice of Loss
START
1
2
Proof of
Loss
Form
Proof
of
Prepare proof
of loss form,
claim record
From
Claimant
Loss
DATA PROCESSING
4
1
2
Proof of
Loss
Proof of
Loss
Adjusters
Report
To Claimant
Adjusters
Report
Loss
Proof of
Loss
Proof of
Authorize
Claim
Payment
Loss
Claim Record
Proof of
Loss
Proof of
Loss
Proof of
Claim Record
Notice of Loss
Prepare
Separate
Report
Assist
claimant
with form
Notice of Loss
Proof of
Loss
Prepare
Check &
Disbursement List
Disbursement List
Proof of
Loss
Adjusters
Report
To
claimant
3-11
A
Check
To
Claimant
Accounting
3.3
b.
Employee
Claims
Department
Prepare a BPD to reflect how ANGIC Insurance Company processes its casualty claims.
From Claimant
Receive
notice of
loss
Data
Processing
Department
Adjustor
Claims
Department
Prepare proof of
loss form,
send to claimant
Initiate
record of
claim
Receive notice
of loss &
record of claim
Help claimant
complete proofof-loss, agree on
loss amount
Prepare
adjuster
report
Receive proofof-loss, adjustor

report
Authorize
payment to
claimant
3-12
Receive
authorized
proof-ofloss
Prepare
&
disburse
payment
check
Prepare
cash
disbursements list
Accounting
Review cash
disbursement
list
3.4
Employee
Retail Store
Prepare a BPD that documents Beccans business processes.

Weekly & rush orders
Review
inventory,
place order
Shipping
Clerk
Warehouse
Inventory
Control Clerk
Purchasing
Department
Quarterly
Count inventory
and reconcile to
corporate database
Receive
goods
Fill orders,
authorize delivery,
ship goods
System generates
purchase
requisition
Adjust & approve

purchase
requisition
Finalize & approve

system generated PO
Maintain & update

perpetual inventory
system
Send PO to
vendor
3-13
Warehouse
Receiving
Clerk
Receive system
prepared
receiving report
Receive goods, complete

receiving report: date
and quantity
Accounts
Payable
From vendor
Get receiving
report & PO
Receive
vendor
invoice
3-14
Reconcile P.O.,
receiving
report, invoice
Disburse
funds to
vendors
3.5
a.
Prepare a context diagram and level 0 DFD to document the payroll processing
system at No-Wear Products.
Context Diagram for the payroll processing system at No-Wear Products
Employee
Time Card Data
Operating
Documents
Employee
Paychecks
Payroll
Processing
System
Internal
Reports
Management
Human
Resources
Department
Personnel Data
Withholding
Reports
3-15
Governmental
Agencies
3.5
a. (continued.)
Level 0 Data Flow Diagram for the payroll processing system at No-Wear Products.
3-16
Time
Card
Data
Operating
Departments
Human Resources
Department
Personnel
Changes
1.0
Process
Employee
Timecards
2.0
Update
Payroll File
Payroll File
4.0
Generate
Payroll
Reports
3.0
Generate
Paycheck
Internal
Reports
Employee
Pay
check
Management
3.5
Withholding
Reports
Governmental
Agencies
b. Prepare a document flowchart to document the payroll processing system at No-
Wear Products.
3-17
3-18
3.6
a.
Prepare a context diagram and a level 0 DFD to document accounts payable

processing at S&S.
Purchasing
Receiving
Purchase Order
Receiving Report
S&S Accounts Payable

Invoice
Vendor
Payment &
Remittance Advice
Accounts Payable
Report
3-19
Management
3-20
3.6
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
Purchase Orders &
Receiving Reports
Receiving Report
Purchase Orders
Accounts
Payable
Vendor Invoices
Receiving
Reports
Cash
Disbursements
Journal
3.0
Make Payment
Accounts Payable
Report
4.0
Prepare
Management
Reports
Payment &
Remittance Advice
Paid
Invoices
Management
3-21
Vendor
3-22
3.6
3.7
a.
Develop a context diagram and a level 0 DFD for the cash receipts system at
S&S.
Bank
Deposit
Payment at
Sale
Cash Receipts
System
Customers
Remitances
on Account
Cash
Receipts
Report
Management
Aged Trial Balance

Credit and
Collections
3-23
3.7
a. (continued)
Customers
Level 0 Data Flow Diagram of the Cash Receipts System at S&S:
Remittance
File
Payments at
Sale
Remittances
on
Account
1.0
Process
Payments
Remittance
Slips
2.0
Update
Customer
Accounts
Endorsed
Checks &
Cash, Deposit
Slip
Bank
Accounts
Receivable
Ledger
3.0
Prepare
Reports
Aged Trial
Balance
Cash
Receipts
Report
Management
3-24
Credit and
Collections
3.7
b.
Prepare a document flowchart to document the cash receipts system at S&S.
3-25
3.7
c.
Employee
Treasurer
Prepare a business process diagram for the cash receipts system at S&S
From customer
Receive cash and remittance
advices, Endorse checks, and
Prepare deposit slip
Clerk
Deposit
cash in
bank
Accounts
Receivable
Management:
Scott &
Susan
Credit and
Collections
Weekly
Receive
remittance advice,
Update accounts
receivable
Generate cash receipt

report & aged trial
balance using A/R ledger
Review cash
receipts report
Review aged
trail balance
3-26
3.8
Draw a context diagram and at least two levels of DFDs for the preceding
operations.
Invoice
Coupon Order
Phone Order
Cancellation
Payment
Shipping Notice
Cancellation Response
Mail Order
System
Customer
Order Inquiry
Product Inquiry
Payment
Inquiry
Customer
Order Inquiry
Response
Product Inquiry
Response
Payment Inquiry
Response
3-27
3.8.
Level 0 Data Flow Diagram for a mail order company:
phone order
coupon order
cancellation response
order inquiry
1.0
Process
Order
Transaction
Customer
product inquiry
response
Customer
order inquiry
response
order
cancellation
product inquiry
valid order
invoice
Order File
product
details
Customer
shipping
notice
valid
order
customer
details
2.0
Process
Shipment
Product File
product
details
billed
order
Customer
File
payment
inquiry
Accounts
Receivable
File
Customer
billed
order
payment
3.0
Process
Payment
Transaction
3-28
payment
inquiry
response
3.8.
Level 1 Data Flow Diagram for a mail order company:
3-29
Customer
order
cancellation
1.1
Process
Order
valid order
cancelled
order
order
1.2
Process
order
cancellation
cancellation
response
Order File
Customer
order
details
Product File
order inquiry
product
details
1.4
Process
product
inquiry
1.3
Process
order inquiry
product
inquiry
response
product
inquiry
inquiry
response
Customer
3-30
3.9
a.
Prepare a context diagram and at least two levels of DFDs for this process.
Registration request
Course enrollment
reports
Course
Registration
System
Student
Fees notice
Prerequisite notice
Course closed notice
Student acceptance
notice
Level 0 Data Flow Diagram for a course registration system:
3-31
Instructor
accounts receivable file
Instructor
student records file
Registration
details
Student
fees
notice
class lists file
1.0
Register
student
course records file
prerequisite
notice
course closed
notice
student
acceptance
notice
3-32
course enrollment
report
2.0
Prepare
course
enrollment
reports
3.9
a. (continued)
Level 1 Data Flow Diagram for a registration system:
accounts receivable file
1.1
Check
fees due
student record file

paid
registration
details
course file
fees notice
registration
details
1.2
Check
prerequisites
prerequisite
notice
class list file
valid
registration
details
1.3
Check
class
availability
closed course
notice
Student
student
acceptance
notice
3-33
accepted
registration
details
1.4
Register
student
3.9
b.
Prepare a flowchart to document this process.
Student
Registration system
Check for
unpaid fees
Accounts
Receivable
Check
Course
Prerequisites
Student
transcripts
Registration
Request
Check course
availability &
add student to
class
Class
Enrollment
Calculate fees and

tuition, update accounts
receivable, send student
registration report
If fees are owed, registration is

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 course(s), then
course day, time, and room are
printed next to the course. Fees
and tuition are printed on the
report.
Send course
enrollment
reports
Course
Enrollment
Report
Instructors
3-34
3.10
a.
Prepare and file a tax return with the tax owed to the Internal Revenue Service.
Context
Withholding Form
Prepare
Taxes
IRS 1040 Form
Employer
IRS
Level 0
Withholding Form
1.0
Collect Tax
Documents
IRS
IRS Payment and

Form 1040
Tax
Documents
Employer
2.0
Prepare IRS
Form 1040
3-35
3.10 (continued)
b.
A customer pays an invoice with a check. Accounts receivable is updated to

reflect the payment. The check is recorded and deposited into the bank.
Context
Deposit
Payment
Cash
Receipts
Customer
Bank
Level 0
Payment Data
2.0
Record
Customer
Payment
Accounts
Receivable
1.0
Record Cash
Receipts
Payment
Payment
Customer
Bank
3-36
De
3.0
Prepare
Deposit
po
si t
Cash
Receipts
3.10 (continued)
c.
A customer places an online order to purchase merchandise. The order is

approved, filled, and sent to the customer with an invoice.
Context
Purchase Order
Customer
Merchandise
Order Entry
System
Invoice
Level 0
3-37
Purchase Order
1.0
Receive
Order
Open Orders
Customer
Invoice
2.0
Approve Order
Sent Invoice
Copies
4.0
Prepare
Invoice
Approved
Orders
Shipped Orders
3.0
Fill and Ship
Order
3.10 (continued)
d.
An inventory request is received by the purchasing department. The purchasing

department prepares and sends a purchase order to the appropriate vendor.
Context
Inventory
Department
Inventory Request
Purchasing
System
Vendor
Purchase Order
3-38
Level 0
Inventory Request
Inventory
Department
1.0
Record
Purchase
Request
Inventory
Purchase Order
2.0
Prepare
Purchase
Order
Open Purchase
Requests
3-39
Vendor
Approved
Vendor List
3.10 (continued)
e.
A vendor invoice is received, reviewed, and compared against the appropriate

purchase order, then paid and filed.
Context
Invoice
Vendor
Cash
Disbursements
Payment
Level 0
Invoice
1.0
Receive
Invoice
Open
Invoices
Vendor
2.0
Approve
Invoice
Payment
Payment approval
3.0
Prepare
Payment
3-40
Open
Purchase
Orders
3-41
3.10 (continued)
f.
A bill of lading for ordered inventory is received from a vendor, recorded,

checked against the appropriate purchase order, and filed.
Context
Bill of Lading
Receiving
System
Vendor
Level 0
Bill of Lading
2.0
Compare Bill of
Lading with
Purchase Order
1.0
Record Bill of
Lading
Vendor
Bill of Lading
Open Purchase
Orders
3-42
3-43
3 .11 Prepare a program flowchart to help Melanie program this process.
3-44
Start
Input Weight
(W), Height (H)
Body Mass Index (BMI) = W/H^2
BMI <
18.5
Yes
Weight Status
(WS) =
Underweight
No
WS = Normal
No
BMI > 25
Yes
WS = Overweight
Print W, H,
BMI, WS
End
3-45
3.12
DFDs
1. Statements are prepared and sent to customers from data contained in

the accounts receivable data store.
2. A vendor sends a sales invoice to the accounts payable process.
3. The cash receipt process updates the cash receipts data store.
FLOWCHARTS
4. A check is manually prepared from data on a vendor invoice.

5. The system prepares a check that is mailed to the customer.
6. A report is prepared from data stored on magnetic tape.
7. Billing data are entered into a system and used to update both the sales
order data base and the customer data base.
8. Data from a cancelled paper invoice are used to update the cash
disbursements file.
9. The system prepares two copies of a sales order; one copy is sent to the
customer and the other is filed.
10. An accounts receivable aging report is prepared from the accounts

receivable master file and the cash receipts master file.
3.13
Students are to replicate the flowchart presented in the problem using documentation software
such as Visio, Microsoft Word, Microsoft Excel, etc.
3.14
Students are to replicate the data flow diagram presented in the problem using documentation
software such as Visio, Microsoft Word, Microsoft Excel, etc.
3-46
SUGGESTED ANSWERS TO THE CASES

3-1
You are the systems analyst for the Wee Willie Williams Widget Works (also known as Dub
5, which is a shortened version of 5 Ws). Dub 5 produces computer keyboard components.
It has been producing keyboards for more than 20 years and has recently signed an
exclusive 10-year contract to provide the keyboards for all Dell personal computers. As the
systems analyst, you have been assigned the task of developing a level 0 DFD for Dub 5s
order processing system. You have finished gathering all the information you need to
develop the first-pass DFD and now want to complete the diagram.
Level 0 DFD for Dub 5:
3-47
Order
1.0
Credit
Review
Customer
Credit file
Order Rejection
Approved
orders
2.0
Enter
customer
orders
Customer
Inventory
Open Orders
3.0
Check
Inventory &
Prepare
Packing Slip
Warehouse
Packing Slip
Shipping Notice
4.0
Prepare
Invoice
Invoice Copy
Accounting
Invoice
Invoice
Customer
3-48
3-1 Level 1 DFD for Dub 5:
Customer Order
Credit File
1.1
Check Credit
Customer
Account
Approved Order
Rejected Order
Customer
1.2
Check Current
Order against
Credit Limit
Over Credit Limit

Notice
Credit Application
Rejected Order
Lacking Credit
Approval
1.3
Prepare Credit
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.
3-49
Case 3-1 Dub 5 Business Processing Diagram

Employee
Order
Processing
Clerk
From Customer
Receive
Customer
Order
Credit Debt
Customer not
approved for
credit: OR
order exceeds
credit limit
No
Yes
No
Customer
Approved
for Credit?
Enter
Customer
Order;
Update
Customer
File
Sufficient
Inventory
No
Notify
customer of
insufficient
inventory
Yes
File Invoice
Prepare Packing Slip
Send customer credit

application, notify
order shipped when
credit approved
Yes
Notify customer: order
shipped when payment
received
Warehouse
Ship goods to
customer
Billing
Prepare customer invoices;
send copies to customer, order
processing, accounting
3-50
Place notice in file:

customer invoice
sent
Accounting
Update Accounts
Receivable
3-51

Chapter 3 Solutions

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Chapter 3 Solutions

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CHAPTER 3

SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

SUGGESTED ANSWERS TO THE PROBLEMS

Prepare flowcharting segments for each of the following operations:

processing transactions stored on a sequential medium such as a magnetic tape

processing transactions stored on magnetic tape to update a database

querying a database and printing the query result

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

3.1 (continued) Assorted Flowcharting Segments

using a terminal to enter paper-based source document data and send it to a

using a terminal to query your customer sales database

a scheduled automatic backup of a database to an external hard drive

Ch. 3: Systems Development and Documentation Techniques

3.1 (continued) Assorted Flowcharting Segments

Record timecard data on

Accounting Information Systems

3.1 (continued) Assorted Flowcharting Segments

Access price list,

make an airline reservation online from your home computer

Ch. 3: Systems Development and Documentation Techniques

Prepare a system flowchart of the process described.

View jobtime ticket

Weekly: Update payroll, work in

Scan job time

Accounting Information Systems

Prepare a business process diagram for the process described.

Enter jobtime tickets

Accounting Information Systems

Ch. 3: Systems Development and Documentation Techniques

Receive proofof-loss, adjustor

Accounting Information Systems

Prepare a BPD that documents Beccans business processes.

Adjust & approve

Finalize & approve

Maintain & update

Ch. 3: Systems Development and Documentation Techniques

Receive goods, complete

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

b. Prepare a document flowchart to document the payroll processing system at No-

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

Prepare a context diagram and a level 0 DFD to document accounts payable

S&S Accounts Payable

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

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

Ch. 3: Systems Development and Documentation Techniques

Aged Trial Balance

Ch. 3: Systems Development and Documentation Techniques

Level 0 Data Flow Diagram of the Cash Receipts System at S&S:

Accounting Information Systems

Prepare a document flowchart to document the cash receipts system at S&S.

Generate cash receipt

Ch. 3: Systems Development and Documentation Techniques

Level 0 Data Flow Diagram for a mail order company:

Accounting Information Systems

Level 1 Data Flow Diagram for a mail order company:

Ch. 3: Systems Development and Documentation Techniques

Accounting Information Systems

Level 0 Data Flow Diagram for a course registration system: