Complete
Solutions for Accounting Information System 12e by Marshall B. Romney Paul J. Steinbart
IF You Want To Purchase A+ Work Then Click The Link
Below , Instant Download
CHAPTER 3
SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES
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 customer’s money. At closing, Jill gives both the
cash and the register tape to her manager.
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.
3.3 Compare the guidelines for preparing flowcharts and DFDs. What
general design principles and limitations are common to both documentation
techniques?
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.
3.1 Prepare flowcharting segments for each of the following
operations:
1. a. processing
transactions stored on magnetic tape to update a master file stored on magnetic
tape
1. b.
processing transactions stored on magnetic tape to update a database stored on
a magnetic disk
1. c. converting
source documents to magnetic tape using a computer-based optical character
reader (OCR)
1. d. processing
OCR documents online to update a database on magnetic disk
e. reading data from a
magnetic disk into the computer to be printed on a report
f. using a
computer or terminal to </inst>key data from source documents to a file
stored on a magnetic disk
g. manually sorting and
filing invoices numerically
h. using a terminal to
enter source document data and send it to a </inst>remote location where
an online processing system records it in a database stored on magnetic disk
1. i.
a scheduled automatic backup of an internal hard drive to an external hard
drive
j. using a
terminal to </inst>query customer sales data maintained on a magnetic
disk
k.
enter employee hours
recorded on time cards in the payroll transaction file maintained on disk and
update wage data maintained on the payroll master file
l. use a
terminal to </inst>access a price list maintained on disk 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
m. update an airline
reservation on a Web-based airline reservation system from a home
computer
3.2
Happy Valley Utility Company
1. a. Draw
a system flowchart of the billing operations, commencing with the computer
preparation of the meter reading forms and ending with the mailing of customer
bills.
b. Draw a system
flowchart depicting customer payments processing, starting with the mail room
operations and ending with the two printed reports.
3.3 <para>Prepare a system flowchart of the process described.</para></problem>
3.4 Prepare a document flowchart to reflect how ANGIC Insurance
Company processes its casualty claims.
3.5
1. a. Prepare
a document flowchart that indicates the interaction and use of these documents
among all departments at Beccan Company’s central facility. It should provide
adequate internal control over the receipt, issuance, replenishment, and
payment of tires and supplies. You may assume that there is a sufficient number
of document copies to ensure that the perpetual inventory system has the
necessary basic internal controls.</para><source>
2. b. Use
the instructor proUsing the flowcharting conventions discussed in Focus 3.2,
critique the instructor provided CMA solution. List all the ways the CMA
solution violates those flowcharting guidelines.
3.6
a. Prepare a
context diagram and level 0 DFD to document the payroll processing system at
No-Wear Products.
b. Prepare a document flowchart to document
the payroll processing system at No-Wear Products.
3.7
1. a.
Prepare a context diagram and a level 0 DFD to document accounts payable
processing at S&S.
b. Prepare a document flowchart to
document accounts payable processing at S&S.
3.8
a. Develop a
context diagram and a level 0 DFD of the acquisition/payment system at Oriental
Trading.
b. Prepare a document flowchart to
document the acquisition/payment system at Oriental Trading.
3.9
a. Develop a context diagram
and a level 0 DFD for the cash receipts system at
S&S.</para></listitem>
1. b.
Prepare a document flowchart to document the cash receipts system at S&S.
3.10 <para>Draw a context
diagram and at least two levels of DFDs for the preceding
3.11
1. a.
Prepare a context diagram and at least two levels of DFDs for this operation.
2. b.
Prepare a document flowchart to document this operation.
3.12 You recognize weaknesses
in the existing system and believe a document flowchart would be beneficial in
evaluating this client’s internal control in preparing for your examination of
the financial statements.</para>
1. a.
Complete the flowchart given in <link linkend="ch03fig12"
preference="1">Figure 3-12<xref linkend="ch03fig12"
label="3-12"/></link>, for sales and cash receipts of
Charting, Inc., by labeling the appropriate symbols and indicating information
flows.
Adapted from the 1969 CPA Exam
1. b.
Using the guidelines for preparing flowcharts in <link
linkend="ch03sb02" preference="0">Focus 3-2<xref
linkend="ch03sb02" label="3-2"/></link> and the
flowcharting symbols shown in <link linkend="ch03fig08"
preference="0">Figure 3-8<xref linkend="ch03fig08"
label="3-8"/></link>, critique the flowchart shown in
<link linkend="ch03fig12" preference="0">Figure
3-12<xref linkend="ch03fig12"
label="3-12"/></link>. List the ways the flowchart violates
the guidelines or uses improper symbols.
3.13
Bottom Manufacturing
Corporation Charge Sales System
a. List the procedures or the
internal documents that are labeled letters <emphasis>c</emphasis> to <emphasis>r</emphasis> in the flowchart of Bottom
Manufacturing Corporation’s charge sales system. Organize your answer as
follows (Note that the explanations of the letters <emphasis>a</emphasis> and <emphasis>b</emphasis> in the flowchart are entered as
examples):
</para></listitem>
|
<informaltable id="informaltable2"
frame="none" float="0"
type="untbl1"><tgroup cols="2" colsep="0"
rowsep="0" align="left"><colspec
colnum="1" colname="c01"
colwidth="500"/><colspec colnum="2" colname="c02"
colwidth="500"/><thead><row><entry
valign="top"><para>Flowchart Symbol Letter</para></entry>
|
<entry valign="top"><para>Procedures or Internal
Document</para></entry></row></thead>
|
|
<tbody><row><entry
valign="top"><para>a</para></entry>
|
<entry valign="top"><para>Prepare six-part
sales order.</para></entry></row>
|
|
<row><entry
valign="top"><para>b</para></entry>
|
<entry valign="top"><para>File by order
number.</para></entry></row></tbody></tgroup></informaltable>
|
b. Using the guidelines for preparing
flowcharts in <link linkend="ch03sb02"
preference="0">Focus 3-2<xref linkend="ch03sb02"
label="3-2"/></link> and the flowcharting symbols shown in
<link linkend="ch03fig08" preference="0">Figure
3-8<xref linkend="ch03fig08"
label="3-8"/></link>, critique the flowchart shown in
<link linkend="ch03fig13" preference="0">Figure
3-13<xref linkend="ch03fig13"
label="3-13"/></link>. List the ways the flowchart violates
the guidelines or uses improper symbols.
3.14
1. a.
Prepare and file a tax return with the tax owed to the Internal Revenue
Service.
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.
c. A customer
places an online order to purchase merchandise. The order is approved, filled,
and sent to the customer with an invoice.
d. An inventory request
is received by the purchasing department. The purchasing
e. A vendor invoice is
received, reviewed, and compared against the appropriate purchase order, then
paid and filed.</para></listitem>
f. A bill of
lading for ordered inventory is received from a vendor, recorded, checked
against the appropriate purchase order, and filed.
3 .15 <para>Prepare a program flowchart to help Melanie
program this process.</para></problem>
3.16
|
1. 1. Statements
are prepared and sent to customers from data contained in the accounts
receivable data store.
2. 2. A
customer sends a sales invoice to the accounts payable process.
3. 3. A
check is manually prepared from data on a vendor invoice.
4. 4. The
cash receipt process updates the cash receipts data store.
5. 5. A
sales invoice is manually prepared and sent to a customer.
6. 6. A
report is prepared from data stored on magnetic tape.
7. 7. Billing
data are entered online and used to update the sales order file and the
customer master file.
8. 8. Data
from a cancelled invoice are used to update the cash disbursements ledger.
9. 9. A
sales order is prepared manually. Copy 1 is sent to the warehouse and copy 2
is filed.
10. 10. An
accounts receivable aging report is prepared from the accounts receivable
master file and the cash receipts master file, both stored on disk.
11. 11. An error
listing and batch total are compared and filed.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3-1
<para>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 5’s 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.</para>
No comments:
Post a Comment