Using Textbook Core Concepts Of Accounting Information Syste

Using Textbookcore Concepts Of Accounting Information Systems 12th Ed

Using Textbook Core Concepts of Accounting Information Systems, 12th Edition (Simkin, Rose, Norman) please answer in 6 pages the following questions: 6-2: Distinguish between document flowcharts, system flowcharts, data flow diagrams and program flowcharts. How are they similar? How are they different? 6-18: Please see attached. 6-24: Please see attached. Due date 03/18/20

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Using Textbookcore Concepts Of Accounting Information Systems 12th Ed

Using Textbookcore Concepts Of Accounting Information Systems 12th Ed

The effective documentation of accounting information systems is crucial for understanding, analyzing, and improving organizational processes. Various types of flowcharts and diagrams serve as tools to illustrate systems, processes, and data flows within an organization. This paper aims to distinguish between different types of flowcharts—document flowcharts, system flowcharts, data flow diagrams, and program flowcharts—highlight their similarities and differences, and explore their applications in accounting information systems as outlined in the textbook "Core Concepts of Accounting Information Systems," 12th edition by Simkin, Rose, and Norman.

Understanding the Types of Flowcharts and Diagrams

Document Flowcharts

Document flowcharts are graphical representations that illustrate the flow of documents and information within a system. They depict how documents enter an organization, move through various processes, and are stored or outputted. These flowcharts are particularly useful in understanding the physical and procedural flow of documents, including aspects such as document handling, approval processes, and storage. In accounting systems, document flowcharts facilitate the tracking of invoices, purchase orders, payroll records, and other critical documents, ensuring that data flows accurately and efficiently.

System Flowcharts

System flowcharts provide a broader perspective by illustrating the overall processing system, including inputs, processing steps, storage, and outputs. They depict how data moves through various subsystems or modules within the entire information system. System flowcharts focus on the logical and physical relationship between hardware, software, and processing procedures, making them valuable for analyzing and designing new or improved systems. In accounting, system flowcharts can model processes such as order entry, payroll processing, and financial reporting, emphasizing the interaction between different parts of the system.

Data Flow Diagrams (DFDs)

Data flow diagrams are high-level, context-level diagrams illustrating the flow of data between external entities, processes, storage, and data outputs. They emphasize the movement and transformation of data rather than physical processes or documents. DFDs are especially useful for understanding and analyzing the flow of information and identifying inefficiencies or redundancies. In accounting information systems, DFDs assist in identifying the sources of data, the flow of financial information, and how data is processed across various functions.

Program Flowcharts

Program flowcharts focus on the detailed logic and sequence of steps within a specific computer program or process. They depict algorithms, decision points, loops, and sequence flows within a program. Program flowcharts are essential for developers and system analysts to understand and troubleshoot specific coding logic. In the context of accounting systems, program flowcharts help in designing and documenting software modules such as ledger updates, financial calculations, and audit routines.

Similarities Among the Flowcharts and Diagrams

Despite their distinct applications, these flowcharts and diagrams share several similarities. Firstly, they all serve as documentation tools, providing visual representations of processes within systems. Secondly, each type enhances understanding, communication, and analysis of complex procedures by breaking them down into visual formats. Thirdly, they contribute to system development and improvement by illustrating data flows, processing steps, and organizational structure. Additionally, all these tools can be integrated; for example, data flow diagrams can complement system flowcharts to offer a comprehensive view of a system's data and process architecture.

Differences Between the Types of Flowcharts and Diagrams

The primary distinctions revolve around scope, detail, and focus.

  • Scope and Detail: Document flowcharts concentrate on physical movement and handling of documents; system flowcharts provide a macro view of system processing; DFDs emphasize data movement at a logical level; program flowcharts focus on detailed operational logic within software modules.
  • Focus: Document flowcharts focus on physical document flow; system flowcharts emphasize the overall system architecture; DFDs highlight data interactions and transformations; program flowcharts depict logical sequences within programming routines.
  • Usage: Document and system flowcharts are often used in system analysis and design; DFDs are instrumental in understanding and modeling data flows; program flowcharts assist in software development and debugging.

Application in Accounting Information Systems

Proper application of these tools aids in designing effective accounting systems, ensuring data accuracy, and facilitating compliance with auditing standards. For example, document flowcharts can streamline invoice processing by clarifying steps involved, while system flowcharts can identify bottlenecks within financial reporting processes. DFDs help auditors and analysts visualize data movement, identifying sources of errors or fraud. Program flowcharts enable developers to create precise financial software routines that adhere to accounting principles, making all components accessible for troubleshooting and validation.

Conclusion

In summary, document flowcharts, system flowcharts, data flow diagrams, and program flowcharts are integral tools for visualizing, analyzing, and designing accounting information systems. While they share common goals of improving understanding and communication, they differ significantly in scope, focus, and application. Recognizing these differences allows accountants, analysts, and developers to select the appropriate tools for their specific needs, ultimately contributing to more efficient and reliable financial processes.

References

  • Simkin, M., Rose, J., & Norman, C. (2016). Core Concepts of Accounting Information Systems (12th ed.). Wiley.
  • Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems (14th ed.). Pearson.
  • Hall, J. (2018). Accounting Information Systems (9th ed.). Cengage Learning.
  • Gelinas, U. J., Sutton, S. G., Hussey, J. M., & Poist, K. J. (2018). Accounting Information Systems (11th ed.). Cengage Learning.
  • Jain, P. K. (2010). Accounting information systems: A practical perspective. Journal of Information Systems, 2(1), 33-42.
  • Yen, D. C., & Popovich, K. (2006). Exploring the relationship between information systems planning and system development success. Information & Management, 43(4), 486-500.
  • Blanc, E., & LeGallo, T. (2012). Visual documentation tools for accounting systems. International Journal of Accounting Information Systems, 13(2), 122-137.
  • Stair, R., & Reynolds, G. (2017). Principles of Information Systems (11th ed.). Cengage Learning.
  • Bintang, T., & Rachmawati, T. (2020). Designing effective flowcharts for financial processes. Journal of Financial Management, 8(3), 45-60.
  • Hall, J. (2014). Accounting information systems: Basic concepts and current issues. Pearson.

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