Accounting Information Systems, 9e 1 SOLUTIONS FOR CHAPTER 4 Discussion Questions DQ 4-1 “Data flow diagrams and systems flowcharts provide redundant pictures of an information system (or business process). We don’t need both.” Discuss fully. ANS. Logical data flow diagrams (DFDs) present only the logical elements of an information system. By excluding the physical elements, the logical DFD allows us to concentrate on what a system is doing without being distracted by how the functions are being performed and by whom. Physical DFDs present the physical elements of an information system. They concentrate on who or what is acting on the data flowing through the system. Physical DFDs allow us to concentrate on the entities involved in processing information. We can also see how much work is done by an entity by observing the flows into and out of an entity and whether those flows change names, which is an indication that they have been transformed within the entity. Finally, a systems flowchart presents the logical and the physical details of an information system’s functions and related operations activities. It shows the details of how a process is accomplished and also shows the organizational unit that performs the process. As we will see in Chapter 9, these details are necessary to permit evaluation of a system’s controls. In conclusion, all of these diagrams are needed to get a complete picture of an information systems (or business process). As noted previously, however, each diagram has its function and, depending on our purpose, all may not be needed.
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Accounting Information Systems, 9e 1
SOLUTIONS FOR CHAPTER 4
Discussion Questions
DQ 4-1 “Data flow diagrams and systems flowcharts provide redundant pictures of an
information system (or business process). We don’t need both.” Discuss fully.
ANS. Logical data flow diagrams (DFDs) present only the logical elements of an
information system. By excluding the physical elements, the logical DFD allows
us to concentrate on what a system is doing without being distracted by how the
functions are being performed and by whom.
Physical DFDs present the physical elements of an information system. They
concentrate on who or what is acting on the data flowing through the system.
Physical DFDs allow us to concentrate on the entities involved in processing
information. We can also see how much work is done by an entity by observing
the flows into and out of an entity and whether those flows change names, which
is an indication that they have been transformed within the entity.
Finally, a systems flowchart presents the logical and the physical details of an
information system’s functions and related operations activities. It shows the
details of how a process is accomplished and also shows the organizational unit
that performs the process. As we will see in Chapter 9, these details are necessary
to permit evaluation of a system’s controls.
In conclusion, all of these diagrams are needed to get a complete picture of an
information systems (or business process). As noted previously, however, each
diagram has its function and, depending on our purpose, all may not be needed.
2 Solutions for Chapter 4
DQ 4-2 “It is easier to learn to prepare data flow diagrams, which use only a few
symbols, than it is to learn to prepare systems flowcharts, which use a number of
different symbols.” Discuss fully.
ANS. Compare the DFD symbols in Figure 4.1 to the flowcharting symbols in Figure
4.6 and you will probably conclude that it is easy to learn the DFD symbols.
Examine Figure 4.7 and see that there are several standard routines used in
flowcharts. We believe that constructing DFDs presents fewer problems in
determining layout and placement of symbols. But determining logical groupings
for a logical DFD might be difficult for you. We conclude, however, that DFDs
are easier to construct than are flowcharts. You might have a different opinion.
DQ 4-7 “If we document a system with a system flowchart and data flow diagrams, we
have overdocumented the system.” Discuss fully.
ANS. We don’t agree with this statement. Each tool depicts different aspects of a system
and is used for different purposes.
A systems flowchart depicts a system’s information and operations activities (i.e.,
a business process) and superimposes those activities onto the organization’s
structure. We use the flowchart to understand the system’s activities—both
information and operations—and to analyze the system’s controls.
Data flow diagrams concentrate on the data, the entities that act on the data, and
the information systems functions being performed by a system. We use the DFDs
to analyze each of these elements of a system. Also, we use the logical DFD
extensively in the development of new systems.
Accounting Information Systems, 9e 3
Short Problems
SP 4-5 ANS.
a. 3 h. 8
b. 10 i. no match
c. 2 j. 4
d. no match k. 1
e. 5 l. 6
f. 7 m. 9
g. no match n. no match
4 Solutions for Chapter 4
Problems
Problems 4 through 7 Solutions for Good Buy, Inc.
P 4-4 ANS. a. Table of Entities and Activities for Good Buy, Inc.
Entities Para Activities
Customer 1 1. Log on to Web site.
Web server 1 2. Request current catalog.
ERP system 1 3. Send current catalog (assumes read and format catalog data).
Web server 1 4. Display catalog.
Customer 1 5. Select items and quantities.
Web server 1 6. Edit customer input (items and quantities) for accuracy.
1 7. Send requested items and quantities to ERP system.
ERP system 1 8. Allocate inventory.
1 9. Send allocated items and quantities to Web server.
Web server 1 10. Display allocated items and quantities on customer screen.
Customer 1 11. Verify that order is correct.
1 12. Enter shipping and credit card information.
Web server 1 13. Edit customer input (shipping and credit card information) for
accuracy.
1 14. Send credit card information and amount of sale to credit card
company.
Credit card company 1 15. Send verification number to Web server.
Web server 1 16. Display confirmation number on customer screen.
1 17. Notify ERP system that sales have been completed.
ERP system 1 18. Change inventory status from allocated to sold.
1 19. Print picking ticket/packing slip in warehouse.
1 20. Record sale and accounts receivable.
Warehouse
Accounting Information Systems, 9e 5
FIGURE SM-4.5 Problem 4 part b solution—context diagram—for Good Buy, Inc.
FIGURE SM-4.6 Problem 5 solution—physical DFD—for Good Buy, Inc.
6 Solutions for Chapter 4
P 4-6 ANS. a. Annotated Table of Entities and Activities for Good Buy, Inc.
Entities Para Activities Process
Customer 1 1. Log on to Web site.
Web server 1 2. Request current catalog.
ERP System 1 3. Send current catalog (assumes read and
format catalog data).
Web server 1 4. Display catalog.
Customer 1 5. Select items and quantities. 1.0 Enter order.
Web server 1 6. Edit customer input (items and quantities)
for accuracy.
ERP System 1 8. Allocate inventory.
Web server 1 10. Display allocated items and quantities on
customer screen
Customer 1 11. Verify that order is correct. 2.0 Verify order and
customer credit.
1 12. Enter shipping and credit card
information.
Web server 1 13. Edit customer input (shipping and credit
card information) for accuracy.
ERP System 1 18. Change inventory status from allocated to
sold. 3.0 Complete sale.
1 20. Record sale and accounts receivable.
Accounting Information Systems, 9e 7
FIGURE SM-4.7 Problem 6 part b solution—logical DFD—for Good Buy, Inc.
8 Solutions for Chapter 4
FIGURE SM-4.8 Problem 7 solution—systems flowchart—for Good Buy, Inc.
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Accounting Information Systems, 9e 9
Problems 4 through 7 Solutions for Millennium Insurance Company
P 4-4 ANS. a. Table of Entities and Activities for Millennium Insurance