Flow charts, rules of flow charts, types of flow chart,system flowchart, program flowchart, examples of

1. Habib Ullah Qamar
Govt. college of Commerce Gujranwala
3/4/2016

2.  Accounting records
 Manual System
 Compute based System
 The concept of Audit Trail

3. 3/4/2016
 Documentation Techniques
 Data Flow Diagram
 Entity Relation Diagram
 Flow Charts

4.  This is very old saying that
 “A picture is worth a thousand words is
extremely applicable when it comes to
documenting systems”.
 A written explanation of a system or any
activity can be difficult to understand.
 While it has been experienced that visual
images can convey vital system information
more effectively and efficiently than words.

6.  Every personnel working in an organization
is an end user of a system.
 Systems designers and auditors,
accountants use system documentation
routinely.
 They must have the ability to document
systems in graphic form as well.
 This is an important skill for accountants to
master.

7.  Six basic documentation techniques
 Data flow diagrams (DFD)
 Entity Relationship diagrams(ERD)
 Document flow-charts
 System flowcharts
 Program flowcharts
 Record layout diagrams

8.  The data flow diagram (DFD) uses symbols to
represent the entities, processes, data flows,
and data stores.
 DFDs are used to represent systems at
different levels

9.  An entity is something that exists in itself,
actually or potentially, concretely or abstractly,
physically or not. It need not be of material
existence. (wikipedia)
 A person, partnership, organization,
or business that has a legal and separately
identifiable existence ((business dictionary).
 Entities in a DFD are external objects at the
boundary of the system being modeled
 They represent sources of and destinations for
data.

10.  Entities may be other interacting systems or
functions, or they may be external to the
organization.
 Entities should always be labeled as nouns on
a DFD, such as customer or supplier.
CUSTOMER

13.  Processes in the DFD should be labeled with a
descriptive verb such as Ship Goods, Update
Records, or Receive Customer Order
 Process objects should not be represented as
nouns like Warehouse, Accounts Receivable
Dept., or Sales Dept
 Each data flow label should be unique
 When data flow into a process and out again (to
another process), they have, in some way, been
changed.
 Approve Sales process takes Sales Order and out
of it as Approved Sales Order.

14.  An ER diagram represents the relationship
between entities.
 Entities are physical resources (automobiles,
cash, or inventory), events (ordering
inventory, receiving cash, shipping goods),
and agents (sales-person, customer, or
vendor) about which the organization wishes
to capture data

16.  The square symbol rep-resents entities in the
system
 The labeled connecting line represents the
nature of the relationship between two
entities
 The degree of the relationship, called
cardinality, is the numerical mapping
between entity instances
 A relationship can be one-to-one (1:1), one-
to-many (1:M), or many-to-many (M:M)

17.  Data flow diagrams and ER diagrams depict
different aspects of the same system, but
they are related
 A DFD is a model of system processes, and
the ER diagram models the data used in or
affected by the system
 The two diagrams are related through data;
each data store in the DFD represents a
corresponding data entity in the ER diagram.

18.  Documentation Techniques…Chapter 2
 Flow Charts
 System Flow charts
 Program Flow Charts
 Pre-reading will be appreciated and will give
you more benefit…

19. See you again in sha ALLAH
3/4/2016