1. Chapter 4 Accounting Systems & Business Processes ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT © Copyright 2012 Pearson Education. All Rights Reserved.

2. Business Processes & the Accounting System Accounting spans business processes in the value chain. © Copyright 2012 Pearson Education. All Rights Reserved.

3. Transaction Cycles Each transaction cycle is expanded to show the transactions in the cycle. © Copyright 2012 Pearson Education. All Rights Reserved.

4. Create Invoice activity for Espresso Coffee using DFDs. DFDs © Copyright 2012 Pearson Education. All Rights Reserved.

5. 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.

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

7. Reading a DFD Who does What, When, Where & How? Step 1 Identify the agents (internal and external). Step 2 Identify events. Step 3 Identify database tables. Step 4 Trace the data flows. © Copyright 2012 Pearson Education. All Rights Reserved.

8. DFD Exercise For a bank ATM transaction, identify the following: 1.Agents 2.Events 3.Data stores © Copyright 2012 Pearson Education. All Rights Reserved.

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

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

11. Joey’s DFD What changes would you request? © Copyright 2012 Pearson Education. All Rights Reserved.

12. DFD Exercise The following data flow diagram has three agents (A1, A2, A3), two processes/events (P1, P2), and two database tables (T1, T2). Identify and list the errors that you see in the DFD. © Copyright 2012 Pearson Education. All Rights Reserved.

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

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

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

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

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

18. 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.

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