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

2. Documenting Accounting Systems
Amal alharthi

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

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

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

6. 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

7. UML activity diagrams and maps have characteristics1
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.

8. 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

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

10. 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.

11. 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.

12. 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

13. 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

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

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

16. 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.

17. 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

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

19. 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

20. 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

21. 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

22. 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.

23. 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

24. 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

25. 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

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

27. 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

28. 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

29. 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

30. 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

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

32. 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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