Accounting Information Systems Chapter 3

Front 1

Documentation

Back 1

Narratives, flowcharts, diagrams, and other written materials explaining how a system works

Front 2

Narrative Description

Back 2

Written step by step explanation of system components and how they interact

Front 3

What are the three levels of understanding with documentation

Back 3

Read-How does system work

Evaluate-Does the documentation effectively explain how the system works

Prepare-explain and prioritize information about how the system works

Front 4

Data Flow Diagram

Back 4

Graphical description of data sources, flows, processes, storage, and transformation

Front 5

Flowchart

Back 5

Graphical representation of a system

Front 6

Document Flowchart

Back 6

Rep of flow of documents and info between areas of responsibility

Front 7

System Flowchart

Back 7

Rep showing relationship among input, processing, and output in IS

Front 8

Business Process Diagram

Back 8

Graphical descriptions of business processes used by a company, describe business activities

Front 9

Data sources and destinations

Back 9

People and orgs that send/receive data

Front 10

Data Source Symbol

Back 10

Square

Front 11

Data Flow

Back 11

Movement of data in/out of a process

Front 12

Data Flow Symbol

Back 12

Arrow

Front 13

Processes

Back 13

Action that transforms data into other data or information

Front 14

Processes Symbol

Back 14

Circle

Front 15

Data Stores

Back 15

Repository of data

Front 16

Data Store Symbol

Back 16

Parallel Lines

Front 17

Internal Control Symbol

Back 17

Triangle

Front 18

Context Diagram

Back 18

Highest level view of a DFD-Summary level view of data processing system from input to output

Front 19

Flowchart

Back 19

Analytical technique that uses symbols to describe some aspect of IS in a clear and concise manner

Front 20

Four Types of Flowcharting Symbols

Back 20

input/output, processing, storage, flow/misc

Front 21

Internal Control Flowcharts

Back 21

Illustration describing, analyzing, and evaluating internal controls and system strengths/weaknesses

Front 22

System Flowchart

Back 22

Depicts relationship among input, processing, storage, output

Front 23

Program Flowchart

Back 23

Illustrates logical sequence of operations performed by computer in executing a program