Accounting Information System 6e Ch04
| |SOLUTIONS FOR |
| |CHAPTER 4 |
Discussion Questions
DQ4-1 "Data flow diagrams and flowcharts provide redundant pictures of an information system. We don't need both." Discuss.
ANS. Logical data flow diagrams (DFDs) present only the logical elements of an information system. By excluding the physical elements, the logical DFD allows us to concentrate on what a system is doing without being distracted by how the f Physical DFDs present the physical elements of an information system. They concentrate on who is acting on the data flowing through the system. Physical DFDs allow us to concentrate on the entities involved in processing information. We can also see how much “work” is done by an entity by observing the flows into and out of an entity and whether those flows change names, an indication that they have been transformed within the entity.
Finally, a flowchart presents the logical and the physical details of a system's functions. It shows the details of how a process is accomplished and also shows the organizational unit that performs the process. As we will see in Chapter 9, these details are necessary to permit evaluation of a system's controls. Also, systems flowcharts describe exception and error routines, which DFDs do not. DFDs concentrate on usual and recurring events.
In conclusion, it is only with all of these diagrams that we can get a complete picture of a process. As noted above, however, each diagram has it function and, depending on our purpose, all may not be needed.
DQ4-2 "It is easier to learn to prepare data flow diagrams, which use only a few symbols, than it is to learn to prepare flowcharts, which use a number of different symbols."
| |CHAPTER 4 |
Discussion Questions
DQ4-1 "Data flow diagrams and flowcharts provide redundant pictures of an information system. We don't need both." Discuss.
ANS. Logical data flow diagrams (DFDs) present only the logical elements of an information system. By excluding the physical elements, the logical DFD allows us to concentrate on what a system is doing without being distracted by how the f Physical DFDs present the physical elements of an information system. They concentrate on who is acting on the data flowing through the system. Physical DFDs allow us to concentrate on the entities involved in processing information. We can also see how much “work” is done by an entity by observing the flows into and out of an entity and whether those flows change names, an indication that they have been transformed within the entity.
Finally, a flowchart presents the logical and the physical details of a system's functions. It shows the details of how a process is accomplished and also shows the organizational unit that performs the process. As we will see in Chapter 9, these details are necessary to permit evaluation of a system's controls. Also, systems flowcharts describe exception and error routines, which DFDs do not. DFDs concentrate on usual and recurring events.
In conclusion, it is only with all of these diagrams that we can get a complete picture of a process. As noted above, however, each diagram has it function and, depending on our purpose, all may not be needed.
DQ4-2 "It is easier to learn to prepare data flow diagrams, which use only a few symbols, than it is to learn to prepare flowcharts, which use a number of different symbols."