University of Adelaide Adelaide Business School

ACCOUNTING SYSTEMS and PROCESSES (M)

TUTORIAL 3 – Answers Guide

BEFORE TUTORIAL 3

1 Read the material indicated below and attempt answers to the questions that
follow.

Material to read:
MyUni>
Data Analytics – Microsoft Power BI Material>
Topic 2 - Get started creating in the Power BI service.pdf

The aim of this topic is to understand basic functionality of Power BI Service

including importing MS Excel data to Power BI Service; constructing a basic
report; using AI-based Q&A to create visuals; creating a dashboard and
repositioning dashboard tiles.

Students are expected to learn basic hands-on skills to carry out these tasks.

Students are expected to attempt tasks in this document before the tute.

2 Prepare the answers to the following questions:

Question 1
In the following narrative please identify the DFD elements: Henk buys a new bicycle
at a local shop and pays with his debit card. The sales clerk enters the transaction in
the cash register. At the time of closing, the sales clerk gives the register tape and the
debit card PIN tape to his manager.

Data Flows: merchandise, payment, cash and register tape

Date Source: customer Data Destination: manager

Processes: capture sales and payment data and collect payment, give cash and
register tape to manager

Storage: sales file (register tape), cash register

Question 2
Do you agree with the following statement: “Any one of the systems documentation
procedures can be used to adequately document a given system”? Explain.

It is usually not sufficient to use just one documentation tool. Every tool
documents a uniquely important aspect of a given information system. For
example:
 • System flowcharts are employed to understand physical system activities
including inputs, outputs, and processing.
• Data flow diagrams provide a graphic picture of the logical flow of data
within an organization.
• Business process diagrams show the activities a company engages in to do
business and the diagrams can be used to evaluate internal controls
strengths and weaknesses.

Each alternative is appropriate for a given aspect of the system. As a result,

they work together to fully document the nature and function of the
information system.

Question 3
The local college requires that each student completes an online registration request form. The
system checks the accounts receivable subsystem to ensure that no fees are owed. Next, for each
course, the system checks the student transcript to ensure that he or she has completed the course
prerequisites. Then the system checks class availability and if there is room adds the student’s ID
number to the class list. The report back to the student shows the result of registration processing:
If the student owes fees, a bill is sent and the registration is rejected. If prerequisites for a course
are not fulfilled, the studet is notified that the course is not registered. If the class is full, the
student request is annotated with “Course Closed”. If a student is accepted into a class, then the
day, time, and room are shown next to the course number. Student fees and total tuition are
computed and shown on the report. Student fee data is interfaced to the accounts receivable
subsystem. When registration is complete, course enrolment reports are prepared for the
instructors.
Required:
(a) Prepare a context diagram and at least two levels of logical DFDs for this process.
(b) Prepare a flow chart to document this process.

Accounting Systems and Processes (M) Tutorial 3 Page 2

a. Prepare a context diagram and at least two levels of DFDs for this process.

Registration request
Course enrollment
reports
Course
Student Registration Instructor
System

Fees notice
Prerequisite notice
Course closed notice
Student acceptance
notice
 Level 0 Data Flow Diagram for a course registration system:

accounts receivable file

Instructor
student records file

course enrollment
Registration
class lists file report
details
2.0
1.0 Prepare
Student Register course records file course
fees student enrollment
notice reports
prerequisite
notice
course closed
notice
student
acceptance
notice

Accounting Systems and Processes (M) Tutorial 3 Page 4

Level 1 Data Flow Diagram for a registration system:

accounts receivable file

1.1 student record file

Check
fees due paid
registration
details
course file
fees notice
registration
details
1.2
Check
prerequisites

class list file

valid
prerequisite registration
notice details

1.3
Check
class
accepted
availability
registration
closed course details
notice
1.4
Student Register
student student
acceptance
notice

Accounting Systems and Processes (M) Tutorial 3 Page 5

 b. Prepare a flowchart to document this process.
Student

Check for Accounts

unpaid fees Receivable

Registration
Request

Check Student
Course transcripts
Prerequisites

Course
File
Check course
availability
&add student
to class
Class
Enrollment

Calculate fees and

tuition, update accounts
receivable, send student
registration report

If fees are owed, registration is

cancelled and the registration Send course Course
report becomes a bill for unpaid enrollment Enrollment
fees. If a requested class is full, reports Report
the report indicates “course
closed.” If the student is
accepted into the course(s), then
course day, time, and room are
printed next to the course. Fees
and tuition are printed on the Instructors
report.

Accounting Systems and Processes (M) Tutorial 3 Page 6

DURING TUTORIAL 3

• Contribute to the class discussion of the above questions.

Please remember that you’ll enhance your learning by ACTIVELY

PARTICIPATING in the discussions.