Chapter 3: Systems Documentation

Techniques
Mohammad Fachri (23/512769/EK/24332)
Faizal Razan Putra (23/519809/EK/24608)
Muhammad Fajrul Falah (23/51778/EK/24454)
Athala Wirya Indrayana (23/521724/EK/24723)

1
Overview
The process of documentation plays a crucial role in establishing an effective business activity

How accountants and other major parties can leverage the importance of documentation

Common techniques of documentation and their own characteristics

Key Words: format, diagram, record, internal control

2
Introduction
A Brief Explanation of Documentation Process
Documentation process
“How a system works?”
In documentation, one must determine all aspects of a system. It is
including: who, what, when, where, why and how of data entry, data
processing, data storage, information output and system controls.

Narrative description: Additional explanation

4
Popular forms of human-readable documentation
Flow Chart Table Diagram

5
Significant role of documentation tools

READ PREPARE EVALUATE

….identify and determine the ….prepare final
….documentation to
proposed system documentation
grasp how a system
works

6
Enhanced human-readable documentation tools

Business Process
Flowchart Data Flow Diagram
Diagrams

Data Management
Business Process
diagram

Document Flowchart System Flowchart Program Flowchart

7
How can Documentation Techniques Help Accountants?
- Reveal the internal strengths and weaknesses of particular system
in business or departments
- Sarbanes-Oxley’s requirement of internal control and auditing
- System development process

8
Introduction to XBRL

- Machine-readable & process documentation

format, not human readable
- Helps many different types of business systems
and stock exchanges around the world to
communicate with each other
- HTML allows data to be displayed in internet,
however, it is still in non human readable format
- Recent iteration, Inline Extensible Business
Reporting Language (iXBRL), enables
traditional XBRL to be a both human and
machine readable format.

9
Business Process Diagram
A Business Process Diagram (BPD)

is a visual way to describe the different steps or activities in a business

process
● BPDs can describe interactions within an entity as well as interactions
between entities, the BPDs in the textbook do not document the
activities performed by external parties
● Only a few of the people listed are depicted on the BPD
● There are many different symbols that can be used in drawing a
BPD. The text uses only a limited set of those symbols
● the emphasis on BPDs is less on obeying the rules governing their
preparation and more on their clearly communicating the activities
involved in the business process being depicted.

11
12
13
Flowchart
Flowchart
Flowcharts use a standard set of symbols to
describe transaction processing procedures and the
flow of data. Drawn using programs such as Visio,
Word, or PowerPoint, flowcharting symbols are
divided into four categories:
1. Input/output symbols show input to or output
from a system.
2. Processing symbols show data processing,
either electronically or by hand.
3. Storage symbols show where data is stored.
4. Flow and miscellaneous symbols indicate the
flow of data, where flowcharts begin or end,
where decisions are made, and how to add
explanatory notes to flowcharts.
(4. Visual in the next page)

15
Flowchart Preparing Guidelines

1. Understand the system.

2. Identify the entities to be flowcharted.
3. Organize flowchat.
4. Clearly label all symbols.
5. Page connectors.
6. Draw a rough sketch of the flowchart
7. Draw a final copy of the flowchart

16
 Examples of document flowcharts

Types of Flowcharts
1. Document flowchart
To illustrate the flow of documents
and data. They trace a document
and everything that happens as it
flows through the system.
2. Internal control flowchart
To identify system weaknesses
such as inadequate communication
flows, or unnecessary complexity
in document flows.

17
3. System flowchart
Depicts the relationships among system input,
processing, storage, and output. And describe data
flows and procedures within an AIS.
4. Program flowchart
Illustrates the sequence of logical operations
performed by a computer in executing a program.
Related to a system flowchart, program flowchart
describes the specific logic used to perform a
process shown on a system flowchart.

18
Data Flow Diagram
Data Flow Diagram
Data Flow Diagram (DFD) graphically describes the flow of data within an organization
including data sources/ destinations, data flows, trans formation processes, and data
storage.

20
Data source is the entity that produces or sends the
data entered into a system.
Data destination is the entity that receives data
produced by a system. These entities are
represented by square.
Data flow is the movement of data among
processes, stores, sources, and destinations. Data
that pass between data stores and a source or
destination go through a data transformation
process.
Processes represent the transformation of data.
Data store is a repository of data. DFDs do not Basic Data Flow
show the physical storage medium (such as a Diagram Elements
server or paper) used to store the data.

21
Subdividing The DVD
DFDs are subdivided into successively lower levels
to provide ever-increasing amounts of detail
because few systems can be fully diagrammed on
one sheet of paper.
The highest-level DFD is referred to as a context
diagram. Context diagram provides the reader with
a summary-level view of a system.
Context diagrams can be broken down into more
detailed DFDs.
Level 0 DFD (called Level 0 because there are zero
meaningful decimal points—1.0, 2.0, etc.)
Level 1 DFD (it has one meaningful decimal
place—2.1, 2.2, etc.)
Context Diagram
for S&S Payroll
Processing
22
Level 0 DFD
for S&S Payroll
Processing

Level 1 DFD
for S&S Payroll
Processing

23
Case: Beccan’s Business Process Diagram (4.3, pg.103)

24
Faculty of Economics and Business
Universitas Gadjah Mada
Jalan Sosio Humaniora No.1, Bulaksumur,
Karang Malang, Caturtunggal, Depok,
Sleman Regency, Special Region of Yogyakarta
Indonesia 55281

+62 274 548510

+62 811-251-8318
humas.feb@ugm.ac.id
www.feb.ugm.ac.id