Chapter 8: Revenue Cycle Processes. Chapter The Production Business Process. Chapter Data Management Concepts. Chapter Auditing Information Technology. D, B Diff: 2 Learning Obj. Systems techniques 2. Work measurement 3. Decision table 4. HIPO chart 5. Data flow diagram 6. Program flowchart 7.
Systems development project 8. Compliance testing 9. Substantive testing Sandwich rule Business process diagram Unified modeling language Business process modeling notation Computer-aided software engineering Analytic flowchart A. Consists of systems analysis, design, and implementation B. Charting technique used to document the logical design of a system C. Every process symbol should be placed between an input symbol and an output symbol D.
Techniques used to measure activities in a production framework E. Tools used in the analysis, design, and documentation of systems F. Confirms the existence and assesses the effectiveness of internal controls G. Supplements or replaces flowcharts when there are a large number of alternative decision paths H. Indicates detailed processing functions I. International standard predominately a software systems development technology J.
Uses pools and lanes in swimlanes to organize activities K. Process of using computer software that supports development and maintenance L. Charts the flow of documents and processing between different entities, represented by columns M.
Graphical representation of the sequence of activities of business processes N. A collection of IPO charts O. The direct verification of financial statement figures Answer: 1.
O, C, M, I, J, K, L Diff: 2 Learning Obj. Calculate the standard posting time per check. Calculate the combined rest and interruption time as a percentage of the standard time per check. Answer: a. Calculate the standard posting time per GL entry. Calculate the combined rest and interruption time as a percentage of the standard time per GL entry. Required: Create a limited-entry decision table to document the sales department approval policies for Barton Brothers Lumber Company.
Diff: 3 Learning Obj. Answer: Suggested answer: Terminator Represents sources and destinations of data Process Represents the task or function being done Data store Represents a repository store, source of data Data flow Represents a communication channel Diff: 2 Learning Obj.
Answer: Suggested answer: Logical data flow diagrams emphasize logical design rather than physical design. Some symbols used in analytic flowcharts emphasize data processing operations or physical media for inputs, storage, and outputs. Advocates of logical data flow design believe that such symbols confuse logical design with physical design. Some logical data flow diagrams emphasize processes rather than physical characteristics and are more suited to structured systems analysis.
Diff: 2 Learning Obj. What fundamental assumption underlies work measurement? What is an essential ingredient for an organization to be able to perform work measurement? Answer: Suggested answer: a. The fundamental assumption is that quantitative measurement is essential to designing efficient work procedures. The essential ingredient is the existence of a standard, norm, or yardstick by which the procedure can be measured.
It shows the origination of inputs, processing manual or automated , and the disposition of outputs. It emphasizes storage media and general processing rather than a detailed view of individual processes. A program flowchart is a more detailed version of a systems flowchart.
Each process in the systems flowchart is further detailed in the program flowchart. Program flowcharts are also known as block flowcharts. Analytic flowcharts highlight the flow of documents in significant processes, emphasizing processing tasks that apply controls. Symbols are connected with flowlines, as in the systems flowchart. The flowchart is separated into columns representing entities. Following a Business Process Approach, Accounting Information Systems stresses information, communication, and networking technology within the context of business processes, transaction cycles and internal control structure.