A Business process approach Accounting information system A Business process approach FREDERICK L. JONES DASARATHA V. RAMA Jones Rama

Documenting Accounting Systems Amal alharthi www.themegallery.com

Contents Contents Unified modeling language Characteristics of Unified modeling language Understanding and Preparing Overview Activity Diagrams Understanding and Preparing Detailed Activity Diagrams

Unified modeling language A modeling language for specifying , visualizing , constructing and documenting an information system.

UML activity diagram A diagram that shows the sequence of activities in a process

ACIVITY DIAGRAM SYMBOLS" Solid circle. Start of a process in an activity diagram Rounded rectangle. Event, activity, or trigger Continuous line. Sequence from one event or activity to the next. Dotted line. Flow of information between events Document. Represents a source document or report Diamond. A branch Table. A computer file from which data may be read from or recorded during business events. Note: refers the reader to another diagram or document for details Bull's eye. End of process See f.3

UML activity diagrams and maps have characteristics 1 Both maps and activity diagrams provide graphical representations of information that are easier to comprehend than narrative descriptions 2 Maps use standard symbols to convey information 3 Maps and activity diagrams are prepared by experts but can be read by users with little training.

Continue …. 4 Both maps and activity diagrams can provide high-level, as well as low-level, views. 5 The overview diagram presents a high-level view of the business process by documenting the key events, the sequence of these events, and the information flows among these events. 6 The detailed diagram is similar to a map of a city or town. it provides a more detailed representation of the activities associated with one to two events shown on the overview diagram

Understanding Overview Activity Diagrams Before explain how to draw an activity diagram, you should learn how to read one.

Example Angelo's Diner: The customer arrives and sits at a table or at the counter. If a table is not available, the customer waits in the waiting area. When a table becomes available, the customer sits at the table. When the customer is ready to order, he calls the server. The server records the customer's order on a prenumbered sales ticket. The server gives the sales ticket to the kitchen staff. The kitchen staff prepares the meal using the information on the sales ticket. The customer gives the cash and the completed sales ticket to the cashier. The cashier enters the code of each item. The register uses the price lookup tables stored in the register to display the price. After all the items have been entered, the register displays the total. The register stores the information about sales of various items during the day. The cashier puts the cash in the drawer and gives the customer the appropriate amount of change. When the meal is ready, it is placed on the shelf between the kitchen and dining area. The server picks up the meal and the sales ticket from the shelf and serves the food. While the customer is eating, the server enters the prices on the sales ticket and leaves it at the customer's table.

Continue …. At the end of each shift, the cashier closes the register. He prints the sales summary. the cashier gives the sales summary to the manager. The manager checks that all prenumbered sales tickets issued during the day have been collected. He then computes the total dollar amount of these tickets. Next, the manager counts the cash and compares this amount with the total shown on the sales summary and the total of the sales tickets.

Event Event 5: pay cash Event 1 : Order food Event 6: Ring up sale Event 2: Take order Event 3: Prepare food. Even 7: Close register Event 4: Serve food Event 8: Reconcile cash

Overview activity diagrams for Angelo's Diner Customer Server Kitchen staff Cashier Manager register Order food Take order S: sale ticket completed S: sale ticket In progress Prepare food P: Price Lookup Serve food S: sale ticket completed S: Sales Pay cash Ring up sale S: sale ticket completed Close reg Reconcile cash SS: sale summary

Preparing Overview Activity Diagrams: Step for Preparing the Activity Diagram Preliminary Steps

Preliminary Steps: Step 1 Read the narrative and identify key events. Annotate the narrative to clearly show event boundaries and event names.

Preparing the Activity Diagram Step 3 Represent agents participating in the business process using swim lanes Step 4 Diagram each event. Show the sequence of these events. Step 5 Draw documents created and used in the business process. Show the flow of information from events to documents and vice versa.

Preparing the Activity Diagram Step 6 Draw tables (files) created and used in the business process. Show the flow of information from events to tables and vice versa

Step 3 : people/ devices Swim lanes Customer Server Cashier Manager Kitchen staff Cashier Manager register Swim lanes

Step 4 : Events Customer Server Cashier Manager register Kitchen staff Order food Take order Prepare food Serve food Pay cash Ring up sale Close reg Reconcile cash

Step 5: Documents Customer Server Cashier Manager register Kitchen staff Cashier Manager register Order food Take order S: sale ticket completed S: sale ticket In progress Prepare food Serve food S: sale ticket completed Pay cash Ring up sale S: sale ticket completed Close register Reconcile cash SS: sale summary

Step 6: Tables Customer Server Cashier Manager register Kitchen staff Order food Take order S: sale ticket completed S: sale ticket In progress Prepare food P: Price Lookup Serve food S: sale ticket completed S: Sales Pay cash Ring up sale S: sale ticket completed Close reg Reconcile cash SS: sale summary

Understand Detailed Activity Diagrams 1. arrives at the diner 2. sits at a counter/table 3. waits in waiting area if table is not available. 4. sits at a table when one is available. 5. calls server 6. Records customer's order on a prenumbered sales ticket Customer Server 7. gives the sales ticket to the kitchen staff.

Continue …. Server Customer Kitchen staff 8. Prepares the meal 9. places meal on shelf. Kitchen staff 10. picks up meal and sales ticket. 11. Serves food. 12. enters prices on sales ticket. 13. leaves sales ticket at customer;s table. Server 14. gives cash and completed sales ticket to cashier. Customer

Continue …. Register Cashier Cashier 15. enters item code. 16. displays price. 17. displays total 18. stores sales data Register 19. puts the cash in the drawer. 20. gives change to customer 21. closes register 22. prints sales summary. 23. gives the sales summary and cash to the manager` Cashier

Continue …. Manager 24. checks prenumbered sales tickets. 25. computes dollar amount of sales tickets 26. counts cash 27. compares cash receipts with sales summary and sales ticket totals. Manager 2004 2003 2002 2001 2000

Activity Diagram For Take Order Event Customer server Arraves Not available Waits for table available Sits down at table Records Order Calls server

Detailed Activity Diagram for Prepare food and Serve food events. server Kitchen Staff S: Sales ticket In progress Gives Sales Ticket Prepare Food Places Food On Shelf Pick Up Food Serves FOOD Enter prices S: Sales ticket Completed Leaves Ticket at Customer Table

Detailed Activity Diagram for Ring up Sales Event. customer cashier Register S: Sales ticket completed Gives cash/ Sales Ticket P: Price Lookup Enters Item Code & quantity Display Prices Displays Total Stores Sales Data Puts Cash In Drawer S: Sales Gives change

Detailed Activity Diagram for Close Register and Reconcile Cash Events. cashier manager S: Sales ticket completed Closes Register S: Sales ticket In Progress Prints Sales Summary SS: Sales Summary Gives Cash/ Summary to Manager Checks Prenumbered Tickets Computes Total of Sales Tickets Counts Cash SS: Sales Summary Checks Cash And totals

Customer Server Cashier Manager register Kitchen staff Pay cash See Fig 3.6 Order food Take order P: Price lookup S: sale ticket In progress S: sale ticket completed Prepare food See Fig 3.7 S: Sales (and record) Serve food See Fig 3.8 S: sale ticket completed See Fig 3.9 Ring up sale Pay cash S: sale ticket completed Close register Reconcile cash S: sale ticket completed SS: sale summary

Preparing Detailed Activity Diagram Step 1 Annotate narrative to show activities Step 2 prepare a workflow table. Step 3 identify necessary detailed diagrams.

Continue …… Step 4 for each detailed diagram, perform the following substeps 4a. set up swimlanes for the agents participating in the event or events represented in the detailed diagram. 4b. add a rounded rectangle for each activity in the events being documented in that detailed diagram. 4c Use continuous lines to show the sequence of the activities. 4d. set up any documents created or used by the activities in that diagram. 4e. use dotted lines to connect activities and documents. 4f. Document any tables created, modified, or used by the activities in the diagram in the computer column. 4g. use dotted lines to connect activities and tables.

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