Tutorial 2, Chapter 2&3

Chapter 2: Overview of Transaction Processing and Enterprise Resource

Planning Systems

1. Discuss the guidelines for a better coding system. Explain why these
guidelines are important, and what would happen if they were not met.

2. The chart of accounts must be tailored to an organization’s specific needs.

Discuss how the chart of accounts for the following organizations would differ
from the one presented for S&S in Table 2-2.
 CHAPTER 3

SYSTEMS DOCUMENTATION TECHNIQUES

1. Identify the DFD from the following narrative: Henk buys a new bicycle at a
local shop and pays with his debit card. The salesclerk enters the transaction in
the cash register. At the time of closing, the salesclerk gives the register tape and
the debit card PIN tape to his manager.

Data Flows:

Data Source

Processes:

Storage:

2. Compare the guidelines for preparing flowcharts, BPDs, and DFDs. What
general design principles and limitations are common to all 3 documentation
techniques?

3. As the internal auditor for No-Wear Products, you have been asked to document
the company’s payroll processing system. Based on your documentation, No-
Wear hopes to develop a plan for revising the current system to eliminate
unnecessary delays in paycheck processing. The head payroll clerk explained the
system:

The payroll processing system at No-Wear Products is simple. Time data are
recorded in each department using timecards and clocks. It is annoying,
however, when people forget to punch out at night, and we have to record their
time by hand. At the end of the period, our payroll clerks enter the timecard
data into a payroll file for processing. Our clerks are pretty good—though I’ve
had to make my share of corrections when they mess up the data entry.

Before the payroll file is processed for the current period, human resources
sends us personnel changes, such as increases in pay rates and new employees.
Our clerks enter this data into the payroll file. Usually, when mistakes get back
to us, it’s because human resources are recording the wrong pay rate or an
employee has left and the department forgets to remove the record.

The data are processed, and individual employee pay checks are generated.
Several reports are generated for management—though I don’t know what they
do with them. In addition, the government requires regular federal and state
withholding reports for tax purposes. Currently, the system generates these
reports automatically, which is nice.
a. Prepare a context diagram to document the payroll processing system at No-
Wear Products.

b. Prepare a Level 0 Data Flow Diagram for the payroll processing system at
No-Wear Products.

c. Prepare a BPD to document the payroll processing system at No-Wear

Products.