chapter 5 business processes: sales, purchasing, & payroll cycles accounting information systems...

Chapter 5Chapter 5Business Processes: Business Processes: Sales, Purchasing, & Payroll CyclesSales, Purchasing, & Payroll Cycles

ACCOUNTING INFORMATION SYSTEMSACCOUNTING INFORMATION SYSTEMSThe Crossroads of Accounting & ITThe Crossroads of Accounting & IT

Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Baseline Accounting System & Transaction Cycles


Data Flow Diagrams (DFDs) use four symbols:

Agent = Square

Data Flow = Arrow

Data Store (Table) = Open Rectangle

Event or Process = Rounded Rectangle

DFDs

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DFD Example


Guidelines for Well-Designed DFDs


DFD: 3 Common Errors


How Do I Build a DFD (Level 0)?


How Do I Build a DFD (Level 1)?

Steps 6-10: Repeat steps 1-5 to create a level-1 DFD.


Level-1 DFD


Sales Cycle?


Create Invoices DFD EspressoCoffee


Updating a DFD with New Requirements – Exercise


Management has decided to offer discounts when a customer buys more than one of any given item. This discount only applies to the specific item(s) that the customer purchases in volume. For example if a customer buys five sets of cups and one coffee maker, they will only receive a discount on the cups. The discount percentage is based upon the number of items purchased and not the item itself.

Receive Customer Payments DFD EspressoCoffee


Make Deposits DFD EspressoCoffee


Purchasing Cycle?

Create purchase ordersReceive itemsEnter billsPay bills


Create Purchase Orders DFD EspressoCoffee


Receive Items DFD EspressoCoffee


Enter Items DFD EspressoCoffee


Pay Bills DFD EspressoCoffee


Payroll?


Enter Time DFD EspressoCoffee


Calculate Payroll DFD EspressoCoffee


Pay Employees DFD EspressoCoffee


Pay Payroll Liabilities DFD EspressoCoffee


Financial Cycle?


Adjusting Entries DFD EspressoCoffee


Adjusting Entries


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