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QUESTION
Title:
Internal Control Structure
Paper Details
Your supervisor has just finished taking a college course in which she learned about flowcharting and data-flow diagrams.
In the data-flow diagrams, there are four basic symbols that are used.
Prepare a written paper describing and discussing these symbols, including
Why these symbols are important
How they can help accounting information systems to be better understood.
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| Subject |
Business |
Pages |
2 |
Style |
APA |
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Answer
DATA FLOW DIAGRAMS AND ACCOUNTING
Data Flow Diagram also referred to as DFD is a process model. It is a tool that is used to analyze the techniques used in process modeling. DFD captures the inflow of inputs through an organized system and eventually resulting in output. DFD process is made up of four basic processes; a). The process b) External Entity c) Data Store d). Dataflow (Le Vie, n, d).
These processes are usually represented by such symbols like a rectangle, a circle or oval depicting processes, external entity and data stored while arrows indicate data flow to various steps. External entities are symbolized by Squares, processes by rectangles (Rounded corners), data stores by open ended rectangles while arrows represent data flows.
DFD is used to visually represent the actions of a system and what it is doing. It is easier to look through a picture and understand its intention than to go through written literature that is describing the processes and activities. Most designers and system analysts create DFD diagrams to understand and explain the processes involved in a system.
Process- It is a function or an activity that is carried out for a specific reason. It can be computerized or manual eventually each process performs only a single function.
Data Flow – A single piece or a collection of logical information data or information like a bill.
Data Store – A collection of data or information that is permanently stored.
External Entity – An organization or a system or a person that is generally outside the system but consistently interacts with it.
Accounting information systems are processes that represents the transactions in accounting and the processes taken to record the transactions in books of accounts. Accounting uses a system of double entry where each transaction is recorded in two different books (Klamm & Weidenmier, 2004). A DFD diagram can be designed to show new workers how the accounting system operates and how financial entries are made in various books of account.
References
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Klamm, B. K., Weidenmier, M. L. (2004) Linking Business Processes and Transaction Cycles, Journal of Information Systems, Vol.18, No.2, Fall 2004, pg. 113 - 125
Le Vie, D.S. (n, d) Understanding Data Flow Diagrams, retrieved October 21, 2016 from http://ratandon.mysite.syr.edu/cis453/notes/DFD_over_Flowcharts.pdf
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