Study Figure 15.7, showing the level 0 DFD of the cost accounting system. Note that the raw materials and finished goods inventory processes are outside the context of the system shown (i.e., the DFD covers work-inprocess inventory only).
a. Draw a context diagram for the system as it currently exists.
b. Assume that both the raw materials and finished goods inventories are within the system context. Prepare a context diagram for the revised system, and redraw Figure 15.7 to reflect the revised system. Ignore the ordering of raw materials from vendors; start the raw materials process with the receipt of goods. Also ignore the issue of finished goods. Keep the assumption that the company uses standard costing for all inventories.
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