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Process DocumentationPreparing and using process documentation is an important skill for an accountantData flow diagrams portray a business process activities, stores of data, and flows of data among those elementsSystem flowcharts present a comprehensive picture of the management, operations, information systems’ and process controls embodied in business processesData flow DiagramA graphical representation of a system that depicts:The systems componentsThe data flows among the componentsThe sources, destinations, and storage of dataUse a limited number of symbolsDo NOT depict management or operational elements of a systemContext Diagram: top-level, or at least a detailed diagram of a system depicting the system and al its activities as a single bubble and showing the data flows into and out of the system and into and out of the external entitiesExternal Entities: those entities (Ex. People places or things) OUTSIDE the system that send data to, or receive data from, the systemPhysical Data Flow Diagram: graphical representation of a system showing the systems internal and external entities and the flows of data into and out of these entitiesSpecified where, how and by whom a systems processes are accomplishedDoes not specify what is being accomplishedInternal Entity: an entity within the system that transforms dataPortrays a sytems infrastructureLogical Data Flow Diagram (DFD): a graphical representation of a system showing the system’s processes (as bubbles), data stores, and the flows of data into and out of the processes and data storesSpecifies WHAT activities the system is performingDOES NOT how, where, or by whomPortrays a systems activitiesBalanced DFDsWhen the external data flows of two or more DFDs are equivalentSystems Flowchart: a graphical representation of a business process, including information processes, as well as the related organizations processesPreparing a Data Flow DiagramAnalyze NarrativeCircle each box activityPlace box on entities that perform activitiesActivity: and action being performed by an internal or external entityAction related to dataEX: sending data, transforming data, filing data..Operations process activities include picking up goods in a warehouse, inspecting goods at a receiving dock, and counting cashDFD GuidelinesInclude WITHIN the system context (bubble) an entity that performs one or more information processing activitiesInclude only NORMAL processing routinesNOT exception routines or error routines on context diagramsInclude in the process documentation all (and only) activities and entities described in the system narrativeWhen multiple entities operate identically depict only one to represent it allFor clarification draw a data flow for each flow into and out of a data storeLabel each flow with the activity number that gives rise to the flow or with a description of the flowIf a data store is logically necessary (because of a delay between processes) include a data store in the diagrams, weather or not it is mentioned in the narrativeGroup Activities if they occur in the same place and at the same timeGroup activities if they occur at the same time but in different placesGroup activities if they seem to be logically relatedTo make it readable use between 5-7 bubblesA data flow should go to n operations entity square when only operations process functions are performed by that entityA data flow should enter an entity bubbly if the operations process entity is to perform an information processing activityOn a physical DFD reading computer data stores and writing to computer base stores must go through a computer bubbleOn a logical DFD, data flows cannot go from higher to lower numbered bubblesDocumenting Abnormal ProcessingProcess called exception routines or error routines handle required actions for out of the ordinary (exceptional) or erroneous events dataProcessing performed in other then normal situations should be documented below the level 0 DFD with reject stubs that indicate that exceptional processing must be performedReject Sub: data flow assigned that label “Reject”, which leaves the bubble and does not go into any other bubble or data storeShown only in lower level diagramsPreparing Systems Flowcharts(1). Divide the flowchart into columnsOne column for each internal entity and one for each external entityLabel each column(2). Flowchart columns should be laid out so that the flowchart activities flow from the left to the rightMinimize crossed lines and connectors(3). Flowchart logic should flow from top to bottom and from left to rightPut arrows on ALL flow lines for clarity(4). Keep the flowchart on once pageWhen multiple pages, use off-page connectors(5). Within each column, there must be at least one manual process, keying operation, or data store between documentsDo NOT directly connect documents within the same column(6). When crossing organizational lines (going from one column to another), show a document at both ends of the flow line unless the connection is so short that the intent is unambiguous(7). Documents or reports printed in a computer facility should be shown in that facilities column firstYou can then show the document or report going to the destination unity(8). Documents or reports printed by a centralized computer facility on equipment located in another organizational unit should be shown with in the computer facility(9). Processing within an organizational unit on devices such as a PC, laptop, or computerized cash register should be shown within the unit or as separate column next to that unit, but NOT in the central computer facility column(10). Sequential Processing steps with no delay in between them (an resulting from the same input) can be shown as one processes or as a sequence of processesprocessing steps can be computerized or manual(11). The only way to get data into or out of a computer data storage unit is through a computer processing rectangle or offline processes square(12). Manual process is to needed to show the sending of a documentSending should be apparent from the movement of the document(13). Do not use manual processes to file documentsShow the documents going into the filesDocumenting Enterprise SystemsMoving from a file based system to an enterprise database changes the systems flowchartAn enterprise database replaced transactions and master dataOther flows may change depending on the system implementationThe Order Entry/Sales (OE/S) process includes the first four

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UMD BMGT 326 - Chapter 4

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