Data Flow Diagramming

• DFD


  A graphical representation of the flow of data through an information system, modelling its process aspects.
• DFD


  Often used as a preliminary step to create an overview of the system without going into great detail
• Process

  Set of procedures an organization uses to gather data, change data into information, and report information to intended users
• External entity


  Person or organization outside the boundary of an information system
• Data store


  Place for collecting data which are linked to a process or external entity in a dfd
• Data flow


  Directional line which refers to the content of a data
• Why dfd's are used in ais?

  1. Ensure an adequate understanding of an ais
  2. Help accountants make process improvements to the system
  3. Help other understand the flow of the data and information
  4. Assist in designing relational database tables that capture data and report information
• View driven accounting systems

  A system wherein the managers, organizations, and stakeholders frequently need different/additional accounting information for decision-making.
• Event driven accounting systems


  A system that assumes the purpose of information systems to provide information about economic events that is useful in variety of decision-making context.
• What is the meaning of rea?

  R-resouces

  E-events

  A-agents
• What is a rea model?

  conceptual tool designed to provide structure for designing AIS data bases.
• Resources


  things of economic value exchanged.
• Events


  the actual giving and getting of the resources.
• Agents


  people who actually make the exchange
• Operating Events


  Events that involve providing or producing goods and services.
• Information events


  Events that deal with recording and maintaining data / information.
• Decision/management events


  Events that are concerned with human decision making.
• What are the steps in preparing REA model?

  1.Understand the organization’s environment and objectives.

  2.Review the business process.

  3.Analyze significant operating events.

  4.Identify potential behaviors, characteristics, and attributes of the REA Model.

  5.Identify and document the direct relationship among the elements of the REA Model.

  6.Validate the REA Model with business people.