1. 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

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

3. 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.

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

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

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

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

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

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

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

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

12. 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.

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

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

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

16. 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.

17. Receive Customer Payments DFD EspressoCoffee Copyright © 2012 Pearson Education, Inc. publishing as Prentice Hall

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

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

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

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

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

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

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

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

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

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

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

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

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

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