Chapter 5 Business Processes: Sales, Purchasing, & Payroll Cycles ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Baseline Accounting System & Transaction Cycles Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Data Flow Diagrams (DFDs) use four symbols: Agent = Square Data Flow = Arrow Data Store (Table) = Open Rectangle Event or Process = Rounded Rectangle DFDs © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Example © Copyright 2012 Pearson Education. All Rights Reserved.

Guidelines for Well-Designed DFDs © Copyright 2012 Pearson Education. All Rights Reserved.

DFD: 3 Common Errors © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 1)? Steps 6-10: Repeat steps 1-5 to create a level-1 DFD. © Copyright 2012 Pearson Education. All Rights Reserved.

Level-1 DFD © Copyright 2012 Pearson Education. All Rights Reserved.

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

Create Invoices DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Updating a DFD with New Requirements – Exercise © Copyright 2012 Pearson Education. All Rights Reserved. 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 Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Make Deposits DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Purchasing Cycle? Create purchase orders Receive items Enter bills Pay bills Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Create Purchase Orders DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Receive Items DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Enter Items DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Pay Bills DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

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

Enter Time DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Calculate Payroll DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Pay Employees DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

Pay Payroll Liabilities DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

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

Adjusting Entries DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

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