1. DOCUMENTING ACCOUNTING SYSTEMS

2. The Activity Diagram Symbols
Solid circle. Start of the process in an activity diagram
Rounded rectangle. Event, activity, or trigger
Continues 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
Bull’s eye. End of Process

3. Preparing Overview Activity Diagrams
Preparing the Activity Diagram Steps
Preliminary Steps
Step 3
Step 1
Step 4
Step 1
Step 5
Step 6

4. Step 1 Read the narrative and identify key
Events. Before overview activity
Diagram, must recognize events.

5. Step 2
Annotate the narrative to clearly show event Boundaries and event names.
NAME
Use broad names that reflect the purpose of the event
Avoid names that focus on detailed steps in the event
Be specific
Start event names with a verb
Do Not include employee or departement names in event names

6. Step 3
Represent people or devices participating in the business process using swimlanes
Create a swilane for each person or departement responsible for various events in the narrative
Create a swimlane for entities outside the organization that initiate events in the process
Create a swimlane for the computer system
Write the name of the appropriate person or departement in the swimlane

7. Step 4
Diagram each event, and show the sequence of events in the business process
Diagrams
a. Draw a solid circle to represent the start of the process
b. If the event is triggered by an agent outside the organization, show a rounded rectangle for the trigger.
c. Set up a rounded rectangle for the event in the swimlane of the person or department within the organization who is responsible for the event
d. It the event is triggered by an agent outside the organization, connect the trigger (see step b) to the event with a continuous line
e. Otherwise, connect the previous to the current event
with a continuous line
Repeat steps b through e for each subsequent event
f. Draw a bull’s eye to represent the end of
the process

8. Error in documenting events and sequences of events
All the events identified in Step 1 and 2 are not shown on the activity diagram.
Additional events not identified in Step 1 and 2 are shown on the activity diagram
Continuous lines connecting events are not shown
Events are labeled with agent names
Event names are not consistent with the names identified in step 2.

9. Step 5 Draw documents created and used in the business process
Draw a document symbol below the event that creates or modifies a document
Draw dotted lines to connect events and documents as follows:
Draw a flow from an event to a document to show that a document is prepared or modified by the event
Draw a dotted line from a document to an event to show that information on a document is being reviewed or used by the event or activity
It a document appears multiple times during the process, add status information showing how the object changes during the business process
c. Note that we focus on events that use, create, or modify documents

10. Error in representing documents and document flows
Verbs are mistakenly used in naming documents
Documents are not connected to events.

11. Step 6 Draw tables (files) created and used in the business process
Show computer tables in the computer column
Draw a flow from a table to an event to represent the fact that information in a table is being reviewed or used by the event
Include status information to show how the object changes during the business process

12. Error in representing tables and flow of information to and from tables include the following
Tables are named with verbs
Table attributes are listed instead of table names
All flows between events and tables are not shown

13. Preparing Detailed Activity Diagrams
Step 1
Step 2
Step 3
Step 4
Annotate the narrative to show activities
Prepared a workflow table
Identify necessary detailed diagrams
For each detailed diagram, perform the following steps
Step 4.a
Step 4.b
Step 4.c
Step 4.d
Step 4.e
Step 4.f
Step 4.g

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