accounting information systemsWord文档格式.docx
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accounting information systemsWord文档格式.docx
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Dataflowdiagramsandflowchartsprovideredundantpicturesofaninformationsystem.Wedon'
tneedboth."
Discuss.
ANS.Logicaldataflowdiagrams(DFDs)presentonlythelogicalelementsofaninformationsystem.Byexcludingthephysicalelements,thelogicalDFDallowsustoconcentrateonwhatasystemisdoingwithoutbeingdistractedbyhowthefunctionsarebeingperformedandbywhom.
PhysicalDFDspresentthephysicalelementsofaninformationsystem.Theyconcentrateonwhoisactingonthedataflowingthroughthesystem.PhysicalDFDsallowustoconcentrateontheentitiesinvolvedinprocessinginformation.Wecanalsoseehowmuch“work”isdonebyanentitybyobservingtheflowsintoandoutofanentityandwhetherthoseflowschangenames,anindicationthattheyhavebeentransformedwithintheentity.
Finally,aflowchartpresentsthelogicalandthephysicaldetailsofasystem'
sfunctions.Itshowsthedetailsofhowaprocessisaccomplishedandalsoshowstheorganizationalunitthatperformstheprocess.AswewillseeinChapter9,thesedetailsarenecessarytopermitevaluationofasystem'
scontrols.Also,systemsflowchartsdescribeexceptionanderrorroutines,whichDFDsdonot.DFDsconcentrateonusualandrecurringevents.
Inconclusion,itisonlywithallofthesediagramsthatwecangetacompletepictureofaprocess.Asnotedabove,however,eachdiagramhasitfunctionand,dependingonourpurpose,allmaynotbeneeded.
DQ4-2"
Itiseasiertolearntopreparedataflowdiagrams,whichuseonlyafewsymbols,thanitistolearntoprepareflowcharts,whichuseanumberofdifferentsymbols."
ANS.ComparetheDFDsymbolsinFigure4.1totheflowchartingsymbolsinFigure4.6andyouprobablyconcludethatitisquiteeasytolearntheDFDsymbols.Also,examineFigure4.7andseethatthereareseveralstandardroutinesusedinflowcharts.Also,webelievethatconstructingDFDspresentsfewerproblemsindetermininglayoutandplacementofsymbols.Weconclude,therefore,thatDFDsareeasiertoconstructthanareflowcharts.Youmighthaveadifferentopinion.
DQ4-3Describethewho,what,where,andhowofthefollowingscenario.Acustomergiveshispurchasetoasalesclerk,whoentersthesaleinacashregisterandputsthemoneyintheregisterdrawer.Attheendoftheday,thesalesclerkgivesthecashandtheregistertapetothecashier.
ANS.Who=Thesalesclerkperformsthedataprocessingactivities.Thecustomerandthecashierareentitiesintherelevantenvironment.
What=
(1)Givepurchasetosalesclerk
(2)Entersaleinregister(ifitisanelectronicregister,datastorescouldbeupdated)
(3)Putmoneyindrawer
(4)Givecashandregistertapetocashier.
Where=Store.
How=Amanualprocessisperformedbythesalesclerkusingacashregister.
DQ4-4WhyaretheremanycorrectlogicalDFDsolutions?
WhyisthereonlyonecorrectphysicalDFDsolution?
ANS.Foreachsensiblegroupingoflogicalactivities,thereisacorrectlogicalDFD.And,sincethereareoftenmanysensiblegroupings,therearemultiplecorrectsolutions.However,thereisonlyonecorrectphysicalDFDforeachsystem,becausethesediagramsareconstructeddirectlyfromadescriptionofthesystem.Thereisaone-to-0necorrespondencebetweenentitiesandbubbles,leavinglittleornoroomforinterpretation.
DQ4-5Explainwhyaflowfromahigher-toalower-numberedbubbleonalogicalDFDisaphysicalmanifestationofthesystem.Giveanexample.
ANS.IfwefeelthatwemustsendadataflowfromonebubbleonalogicalDFDtoabubbleonthatdiagramwithalowernumber,thenwemusthaveapictureinourmindofthatlower-numberedbubbleasaperson,place,orthingratherthanalogicalactivity.Ifyouhavesuchapicture,yourdiagramwillrepresentaphysicaldescriptionofthesystem,regardlessofthelabelsthatwemightassigntotheflowsandtothebubbles.Let'
suseFigure4.11foranexample.IfinthatDFDwesentthedataflow"
Cashreceiptstotal"
tobubblenumber2.0,wewouldhaveaphysicaldataflow.Perhapsweincludedsuchaflowbecausewepicturebubble2.0asaplaceratherthanasafunction.ThatwouldbeamistakeinconstructingalogicalDFD.
DQ4-6CompareandcontrastthepurposeofandtechniquesusedindrawingphysicalDFDsandlogicalDFDs.
ANS.WedrawphysicalDFDstodepictasystem'
sentities—bothinternalandexternal—andtocharacterizethecommunicationsbetweenthoseentities.WedrawlogicalDFDstodescribethefunctions—orinformationprocessingactivities—performedbythesystem.
WeusethesamesymbolsfordrawinglogicalandphysicalDFDs.However,thewayweusethosesymbolsdiffers.InaphysicalDFD,thebubblesarelabeledwiththenamesofentities,whileinalogicalDFD,thelabelsdescribethefunctionsbeingperformed.InaphysicalDFDthelabelsonthedataflowsandonthedatastoresareactualspecificnamesthatdescribethemethodusedforcommunicatingandforstoringthedata,whileinalogicalDFD,thoselabelsaregenericdescriptionsornamesthatdescribethedata.
DQ4-7"
Ifwedocumentasystemwithasystemflowchartanddataflowdiagrams,wehaveover-documentedthesystem."
ANS.Wedon'
tagreewiththisstatement.Eachtooldocumentsadifferentaspectofasystemandisusedforadifferentpurpose
Asystemsflowchartdepictsasystem'
sinformationandoperationsactivitiesandsuperimposesthoseactivitiesontotheorganization'
sstructure.Weusetheflowcharttounderstandthesystem'
sactivities—bothinformationandoperations—andtoanalyzethesystem'
scontrols.
Dataflowdiagramsconcentrateonthedata,theentitiesthatactonthedata,andtheinformationsystemsfunctionsbeingperformedbyasystem.WeusetheDFDstoanalyzeeachoftheseelementsofasystem.Also,weusethelogicalDFDextensivelyinthedevelopmentofnewsystems.
DQ4-8"
Preparingatableofentitiesandactivitiesasthefirststepindocumentingsystemsseemstobeunnecessaryandundulycumbersome.Itwouldbealoteasiertobypassthisstepandgetrighttothenecessarybusinessofactuallydrawingthediagrams."
Doyouagree?
Discussfully.
tagree.Withpractice,preparationofatableofentitiesandactivitiesisnotdifficult.Also,wefindthatweprefertopreparethistablebeforedrawinganydiagramsbecausethetablehelpsustolayoutthediagramsandtoavoidmistakesandminimizetheneedforredrawing.
DQ4-9"
Intermsofthesequenceusedindocumentingsystems,itwouldbeeasiertoprepareasystemsflowchartbeforewepreparedataflowdiagrams."
tagree.Thoseofyoufamiliarwithflowcharts—andnotfamiliarwithDFDs—mightprefertostartwithaflowchart.However,ourexperienceisthataflowchartisthemostdifficultofthediagramstodrawbecause:
theflowchartusesmanymoresymbolsthantheotherdiagrams,mustbecarefullylaidout,andmayrequirecomplicatedon-andoff-pageconnectors.AftercompletingthetableofentitiesandactivitiesandtheDFDs,wehavefoundthatcompletingasystemsflowchartisrelativelyuncomplicated.
DQ4-10"
Sincetherearecomputer-baseddocumentationproductsthatcandrawdataflowdiagramsandsystemsflowcharts,learningtodrawthemmanuallyisawasteoftime."
ANS.Wedisagree,partly.Wehaveusedcomputer-baseddocumentationpackagesandbelievethatyoumustknowsomethingaboutdrawingDFDsandflowchartsbeforeyoucanusesuchpackageseffectively.However,youmightdevelopyourdocumentingskillsbyusingsuchapackageratherthanbypracticingmanualdiagrampreparation.ThefacultyinourEnglishdepartmentbelievesthatstudentscanbebetterwriters,iftheylearntowriteusingaword-processingpackage.PerhapsstudentswouldpreparebetterdocumentationiftheyweretolearntoprepareDFDsandflowchartswhileusingadocumentationpackage.
Problems
NOTETOINSTRUCTORS:
AdditionalproblemscanbecreatedfromthediagramsandsolutionsforProblems4-1through4-3.First,youcouldprovidethestudentswiththenarrativeandapartiallycompleteddiagramrequiringthatthestudentsfillinthemissingpartsofthediagram.Or,youcouldprovidethediagramandapartiallycompletednarrativeandrequirethatthestudentsfillintheblanksinthenarrative.
P4-1ANS.
AttheCompany’ssalesoffice,salesrepresentativesanswercustomercallsandentercustomerordersintothecomputer.ThecomputeraccessestheInventorymasterdata(ondisk)todeterminetheavailabilityandpricesfortheitemsrequested.Also,thecomputeraccessestheCustomermasterdata(ondisk)todeterminethecustomer’screditlimitandcomparesthatlimittothebalanceoutstandingontheAccountsreceivablemasterdata(ondisk)andtotheamountoftheorder.
Next,thecomputerupdatestheinventorymasterdataandnotifiestheclerkthattheorderhasbeenaccepted.Theclerknotifiesthecustomerbyphone.Also,thecomputerprintsatwo-partpickingticketonaprinterlocatedinthewarehouse.Inthewarehouse,clerksannotatethepickingticket(weassumethatitisannotatedwiththequantitiespicked),filecopy2inthewarehouseandsendcopy1toshipping(weassumethatitissentalongwiththegoods).
Inshipping,clerksprepareatwo-partpackingslip,filecopy2withtheannotatedpickingticketandgivecopy1tothecarrier(weassumethatthepackingslipisattachedtothegoods).
P4-2ANS.
Potentialcustomerscontactthiscompanywitharequestforservices.AcontractispreparedandfiledintheContractfile
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