Page 133 - Accounting Information Systems

104 PART I Overview of Accounting Information Systems

6. ENTITY RELATIONSHIP
PROBLEM 8: SYSTEM FLOWCHART
DIAGRAM
Prepare an entity relationship diagram, in good form,
for the expenditure cycle, which consists of both pur-
chasing and cash disbursements. Describe the business n Time
rules represented by the cardinalities in the diagrams. ... Sheets
2
(You may wish to refer to Chapter 4.) 1
7. SYSTEM FLOWCHART Enter
Data
Using the diagram for Problem 7, answer the following
questions:
What do Symbols 1 and 2 represent?
Payroll
What does the operation involving Symbols 3
Data
and 4 depict?
What does the operation involving Symbols 4 Employee
Master File
and 5 depict?
Edit
What does the operation involving Symbols 6, Errors
8, and 9 depict?
Cost Center
Master File
Enter
PROBLEM 7: SYSTEM FLOWCHART
Corrections
Symbol 1
Edited
Transactions
Employee
Symbol 2
Master File
Update

Cost Center
Symbol 4
Symbol 3 Symbol 5 Master File
Edited
Transactions
Symbol Symbol 6
Paychecks
8
Symbol 7 Symbol 10
Report
Program
Symbol 6 Reports

Symbol
9
9. SYSTEM FLOWCHARTS AND
PROGRAM FLOWCHART
From the diagram in Problem 8, identify three types of
8. SYSTEM FLOWCHART errors that may cause a payroll record to be placed in
Analyze the system flowchart in Problem 8, and the error file. Use a program flowchart to illustrate the
describe in detail the processes that are occurring. edit program.