Question

In accounting information systems why are the data flow diagrams important? Use examples please!

Answer 1

Data Flow Diagrams - Data Flow Diagrams show the flow of data or information from one place to another .Data Flow Diagrams describe the process showing how these processes link together through data stores and how the processes relate to the users and the outside world.

Thus Data Flow Diagrams basically provide an overview of the following in accounting information  system

• What data a system processes
• What transformations are performed
• What data are stored
• What results are produced and where they flow

IT is mainly used by technical staff for graphically communicating between system analysts and programmers.

• for example
  FINE FINE BAR.CODE BOOKID SCAN BAR BOOK BORROWE CALCULATE FINE CODE DATE DUE BACK LIBRARY DATBASE
  The book is represented as an external entry and the input is the bar code
• the process is the scanning of the bar code and giving an output of the book id
• the next process calculate the fine based on accessing the " library database" and reestablishing the " due back " date
• finally , the fine is communicated to the borrower who is also shown as an external entity