They are largely graphical (pictorial) in nature.
Systems techniques are used by accountants who do systems work.
Documentation includes the following types of tools:
Narratives (written descriptions)
Flowcharts
Diagrams
Other written material
For this subject, we only need to discuss two (2) of the most common documentation tools:
Data flow diagrams
Graphical descriptions of the sources and destinations of data. They show:
Where data comes from
How it flows
The processes performed on it
Where it goes
Include three types:
Document flowcharts describe the flow of documents and information between departments or units.
System flowcharts describe the relationship between inputs, processing, and outputs for a system.
Program flowcharts describe the sequence of logical operations performed in a computer program DATA FLOW DIAGRAMS
A data flow diagram (DFD) graphically describes the flow of data within an organization. It is used to:
Document existing systems
Plan and design new systems
There is no black-and-white approach to developing a DFD.
Data sources and destinations
Appear as squares
Represent organizations or individuals that send or receive data used or produced by the system
An item can be both a source and a destination
Data flows
Appear as arrows
Represent the flow of data between sources and destinations, processes, and data stores
As you probably surmised(GUESS) from the previous slides, if a data flow is two-way, use a bi-directional arrow.If two data elements flow together, then the use of one data flow line is appropriate.