Bell Studio Dataflow and System Flowchart

This report highlights the data flow diagrams and system flowcharts for Bell Studio, including their purchasing and payroll systems. It also discusses the weaknesses and risks of the company's systems.

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART 1
Bell Studio’s Dataflow and System Flowchart
Student name
Professor’s name
Unit title
Institution

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART 2
Contents
Executive summary................................................................................................................................2
Introduction..............................................................................................................................................3
Data-Flow Diagrams...........................................................................................................................3
DFD of Bell Studio’s Purchases and cash distributed system................................................3
DFD of Bell Studio’s Payroll System..............................................................................................5
System Flowcharts.............................................................................................................................6
System flow chart for Bell Studio’s Purchases system............................................................6
System flow chart for Bell Studio’s Cash distributed system.................................................7
The system flowchart for Bell Studio’s payroll system.............................................................8
Systems’ weaknesses and risks...................................................................................................10
Conclusion...............................................................................................................................................10
References..............................................................................................................................................11

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART 3
Executive summary
The following report highlights the data flow diagrams as well as system flow charts for
Bell Studio. The diagrams are used to present the company’s Purchasing cycle,
payment distribution as well as payroll system. In the report, weaknesses and risks of
the company’s systems is also included as well as the benefits of using the graphical
representations in outlining Bell Studio’s processes.

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Introduction
Bell Studio, a wholesaler of art supplies based in Adelaide has just appointed a new
business analyst recently. The business has a complex system of purchasing and
managing its inventory and the analyst has been appointed to assist in creating a report
of the company’s accounting system. Bell Studio sources its goods from different
regions including Australia, China, Japan and New Zealand. The company operates on
a centralized accounting system with networked terminals at various locations. The
company’s purchasing cycle following a series of systems each controlled by a different
clerk. The systems include; the purchases system and the cash distributed system. To
develop a good report the analyst needs to evaluate the processes, risks and the
internal controls of the company’s expenditure cycle. One way of achieving this is by
coming up with dataflow diagrams and system flowcharts of the purchases system.
Data-Flow Diagrams
Dataflow diagrams (DFD) outline the flow and transformation of data for a unique
business process. It represents a visual illustration of how the data flows through the
system allowing users to clearly see where the data comes from, where it is going and
the way it gets stored. Businesses apply data flow diagrams daily to assess existing
systems to identify where setbacks are and create new business processes. For Bell
studio, the DFD would assist to analyze the company’s purchasing systems as well as
payroll systems breaking the complex processes to highlight the vulnerabilities, areas
experiencing delays, processes that can be improved and methods of improving the
systems (Difference Between, 2019). Data flow diagrams present raw data in a pictorial
format but in a formal way. They provide a graphical representation of how information
is transferred within processes in a system. DFDs usually follow a hierarchy, consisting
of a diagram made up of various layers, each unique to a particular process or data
functionality. A Data flow diagram consists of four elements. Processes, arrows, entities
and data stores. The processes are represented by a circle or oval shapes and highlight
the business activity where transformation and manipulation of data happens (Lucid
Software Inc, 2019). The arrows highlight how the data is flowing. They represent the
movement of data through the systems. Entities on the other hand are represented by
squares or rectangles. They could be a person, application or system where the data
starts and ends. The data stores are shown by rectangles with a vertical line cutting
across and they highlight where the produced or required data linked to the processes
is stored. After developing the DFD, analysts can add levels including substantial
information about processes on the outline.
DFDs can be developed to represent the system at various levels of abstraction. DFDs
at higher levels are split into low levels covering more functional elements and
information. Three main levels of data flow diagram exist including; 0-level DFD, 1-level
DFD, and 2-level DFD (Hermans, 2011). 0-level DFD which is also referred to as
context diagram is created as an abstraction view. It shows the system as a common
process and its relationship to external entities. It highlights the whole system as one

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART 5
bubble with input and output data represented by incoming/outgoing arrows. In 1-level
DFD context, the diagram is broken down into several processes. The main operations
of the system are highlighted in this level and the high level processes of the 0-level
DFD are decomposed into sub processes (Sousa, 2012). The 2-level DFD digs deeper
into sections of 1-level DFD. It is applied to record and plan the necessary information
on how the system functions.
DFD of Bell Studio’s Purchases and cash distributed system
Bell studio’s purchasing cycle involves several individuals including; the purchasing
clerk, receiving clerk, accounts payable clerk and the cash distributing clerk. Each of
these employees is a unique entity with their own department and several business
activities and processes. Reconciling and transferring of records among these
employees is however necessary for the company’s purchasing system to operate
effectively (Spönemann, 2009). The data warehouse of the company includes several
ledger files and registers such as inventory subsidiary, purchase order, digital account
subsidiary and the cheque register.
A representation of Bell studio’s DFD purchasing system would appear as follows;

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART 6
The flow of data begins from the purchasing clerk who orders the items whose inventory
is deemed low from selected vendors. The clerk creates a digital purchasing order and
stores it in the purchase order file (Ashry, 2017). The purchasing order is then retrieved
by the receiving clerk from the purchase order file who inspects goods from the
suppliers when they get to the warehouse and updates the inventory sub ledger. The
reports from the receiving clerk are then reconciled and forwarded to the Accounts
Purchasing
Clerk
Handling inventory Vendor
Receiving
Clerk
Receiving supply Warehouse/
Inventory
Accounts
payable Clerk
Accounting Purchase
order file
Cash
distributing
Clerk
Distributing
payments Inventory
sub ledger
Digital account
sub ledger
Supplier
Cheque register

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART 7
payable clerk who receives invoices from the supplier and proceeds to update the digital
account sub ledger. The clerk reconciles the files which are sent to the cash distributing
clerk responsible for handling payment distribution processes. He updates the cheque
register after writing cheques to the appropriate suppliers and sends the files to the
receiving clerk for filing.
DFD of Bell Studio’s Payroll System
Bell Studio’s payroll system is also complex involving the payroll clerk, accounts
payable clerk and the general ledger clerk. Similarly to the purchasing order system,
each of these clerks has unique roles but their reports are passed down in a hierarchical
topology to the appropriate clerk (Lee, 2019). A payroll register plays a key role in
determining the payments to be given to the employees. The register is created through
efforts from both the staff and their supervisors. The staff have to key in their working
hours every day on time cards. The supervisors verify if the data on the timecards are
accurate and forwards the accurate information to the payroll department on a weekly
basis, which is expected by the receiving clerk. The clerk proceeds to create the payroll
register and forwards subsequent reports to the accounts payable clerk.
A representation of Bell studio’s DFD payroll system would appear as follows;
The dataflow diagram begins with the employees and supervisors creating the
timecards and forwarding them to the payroll department where they are received by
the payroll clerk. The payroll clerk then creates a payroll register from the time cards
Employees/Supervisors Create timecards Payroll department
Payroll Clerk Handling Payroll Payroll register
Accounts Payable Clerk Making payments Digital employee records
General Ledger Clerk Filing payroll
register Disbursement voucher
Bank
General Ledger
Department

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART 8
and posts it to the digital employee records file. The clerk then sends the register to the
payable clerk. The processes within the payable department involve making the
payments to the employees. The accounts payable clerk reviews the payroll register
and prepares a disbursement voucher and writes and deposits cheques at the bank. He
then sends the register and the voucher to the general ledger department. The general
ledger clerk then fills the disbursement voucher and the payroll register in the general
ledger files.
System Flowcharts
System flowcharts are different from data flow diagrams on various aspects. While
DFDs are a representation outlining the transfer of data through business processes,
system flowcharts highlight the flow of data via an information processing system
(MOCK, 2015). The structures outline the logic for business decisions, processes,
loops, interactions as well as computations. When developing a flow chart, the analyzer
needs to consider three things, one is stipulating the starting point, second is to
consider the actions and including them to present the steps needed to accomplish the
task (Hooshyar, 2015). Finally dependent actions are included. Four symbols are used
to show these aspects. One is the oval shape which highlights the end or beginning of a
process, the other is the rectangle which represents the steps being depicted in the
process. Another symbol is the arrow which serves a similar purpose as in the DFD to
show the direction of flow, guiding the viewer along the flowchart path. The other
symbol is the diamond shape which symbolizes the decision made. A system flowchart
handles the physical elements of the transactions offering a view of the system at a
lower level. The system flowcharts are effective in highlighting the flow of control. In Bell
Studio’s case the system flowcharts would be appropriate in highlighting the purchases
system, cash disbursements system and the payroll system. They would assist in
showing the physical flow of goods as well as records and files between clerks within
the company’s departments.
Flowcharts are applied in designing and documenting simple programs and processes.
Just like other kinds of diagrams, they assist visualize the activities taking place hence
helping in understanding a process. Through the flowcharts, users are able to find the
less-obvious features within the process including bottlenecks and flaws. There are
several types of flowcharts and each contains its own set of notations and boxes
(Adamo, 2016). The two most popular boxes represented in a flowchart include; a
processing step and a decision. Flowcharts are stated to be cross-functional if the chart
is split into different horizontal and vertical parts. These parts define the control of
various organizational departments. Through a cross- functional flowchart, an analyst
can correctly locate the responsibility for making a decision and performing an action. It
also highlights the responsibility of each organizational department for various sections
of a common process. Through flowcharts, certain aspects of processes can be seen,
and can be complemented with other diagram types

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART 9
System flow chart for Bell Studio’s Purchases system
The System flow chart for Bell Studio’s purchases system would appear as follows.
Purchasing clerk
Handling and
monitoring
inventory
Select
vendor
Prepare digital
purchasing
order
Supplies
and invoice
sent Receiving supply
and arranging it
Supply
inspected and
D.P.O
reconciled
Updating
inventory
subledger
Invoice from
supplier
received Accounting
Accounts payable
clerk
Updating
digital
accounts
subledger

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART
10
System flow chart for Bell Studio’s Cash distributed system
The system flowchart for Bell Studio’s cash disbursement system would appear as
follows;

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART
11
The system flowchart for Bell Studio’s payroll system
The system flowchart for Bell Studio’s payroll system would appear as follows
The system flow charts indicate the beginning and end of each process in each system.
The purchases system for instance summarizes the steps and decisions made from the
purchasing department all through to the accounts payable department (Khan, 2017). It
involves steps such as preparing and reconciling inventory records like the digital
purchasing order and the suppliers’ invoices. It also contains decisions such as handling
inventory, receiving and arranging new inventory as well as accounting decisions. The
cash disbursement system flowchart on the other hand indicates the flow of information
from the cash distributing clerk to the receiving clerk. It indicates processes such as
preparing the cheque register and updating it. It also contains the decisions made
involving distributing payments. Also, the payroll system is well elaborated through the
system flow chart beginning from the employees and supervisor to the general ledger
clerk. It contains processes such as preparing and forwarding time cards, preparing the
payroll register and the disbursement voucher as well as writing and depositing the
cheques. The decisions involving the payroll system flow chart include filling the general
ledger and making the payments with regard to the time cards.
Systems’ weaknesses and risks
The systems have several control weaknesses that result in risks within the company
network. The data flow diagram representing the purchases and cash disbursements
systems for instance take an extensive amount of time in developing withdrawing the
management support to the analyst in completing it. These hence results in security
risks to the system as critical considerations could be left out. The programmers and

BELL STUDIO DATAFLOW AND SYSTEM FLOWCHART
12
administrators will find it confusing to run the system (Koç, 2015). Another drawback of
the data flow diagram representing the payroll system is the transfer of multiple files
among the entities. The users are transferring several records with important data
amongst each other resulting in multiple copies of similar data being created and
shared. This exposes Bell studio information to leaking and unauthorized access. In
addition, the systems flowchart also have several control weaknesses that also create
vulnerabilities on the company’s network. The system flowcharts for purchasing and
cash disbursement for instance is composed of minimal entities and processes hence
does not dig enough into the layout of the system. This could result in misinterpreting by
programmers and developing a system with errors. Furthermore, the payroll flowchart
could also result in delays in payments or cash distributors making wrong due to data
redundancy and inadequate information on payment details.
Conclusion
Bell Studio has several departments each with unique processes and activities. The
company operates by sharing and transferring data as well as products through its
departments. By applying the DFDs and the system flowcharts, the company’s analyst
is able to develop a graphical representation of the system. The DFD provide a
breakdown of how data is moving among the clerks as well as the relating datastores
where the information is stored. The flowcharts on the other hand, provide a summary
of the information sharing process. Bell Studio’s flow charts are easy and simple to
understand, making them effective in highlighting the company’s inventory management
and payroll systems. The company’s systems still face security risks arising from data
redundancy and insufficient support by management in developing the flow charts due
to the longevity of the project.

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