Systems techniques are tools used in the analysis, design, and documentation of system and subsystem relationships. They are largely graphical (pictorial) in nature. Systems techniques are used by accountants who do systems work.
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Documentation includes the following types of tools:
Narratives (written descriptions)
Other written material
For this subject, we only need to discuss two (2) of the most common documentation tools: Data flow diagrams
Graphical descriptions of the sources and destinations of data. They show:
Where data comes from
How it flows
The processes performed on it
Where it goes
Include three types:
Document flowcharts describe the flow of documents and information between departments or units. System flowcharts describe the relationship between inputs, processing, and outputs for a system. Program flowcharts describe the sequence of logical operations performed in a computer program DATA FLOW DIAGRAMS A data flow diagram (DFD) graphically describes the flow of data within an organization. It is used to: Document existing systems
Plan and design new systems
There is no black-and-white approach to developing a DFD.
Data sources and destinations
Appear as squares
Represent organizations or individuals that send or receive data used or produced by the system An item can be both a source and a destination
Appear as arrows
Represent the flow of data between sources and destinations, processes, and data stores As you probably surmised(GUESS) from the previous slides, if a data flow is two-way, use a bi-directional arrow.If two data elements flow together, then the use of one data flow line is appropriate.