Case Study - Bell Studio Report

Case Study – Bell Studio report
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Table of Contents
Executive Summary.....................................................................................................................................2
Introduction.................................................................................................................................................3
Data flow diagram of purchases and cash disbursements systems...............................................................3
Data flow diagram of payroll system...........................................................................................................6
System flowchart of purchases system........................................................................................................7
System flowchart of cash disbursements system.........................................................................................9
System flowchart of payroll system...........................................................................................................10
Internal control weakness and the associated risks....................................................................................11
Conclusion.................................................................................................................................................12
References.................................................................................................................................................13
Table of Figures
Figure 1: Data flow diagram of purchases and cash disbursements systems...............................................4
Figure 2: Data flow diagram of payroll system...........................................................................................6
Figure 3: System flowchart of purchases system.........................................................................................7
Figure 4: System flowchart of cash disbursements system..........................................................................9
Figure 5: System flowchart of payroll system...........................................................................................10

Executive Summary
Bell Studio Company outsources its various inventories from manufacturers around the
world including New Zealand, Japan, China, and Australia. Bell Studio has a centralized
accounting system that has networked terminals at each of the company’s different locations.
The case study describes Bell Studio’s expenditure cycle procedures. The report analyses the
three main departments at Bell Studio organization which are the purchases system, cash
disbursement system and the payroll system. The report is prepared from a business analyst point
of view.

Introduction
The aim of this report is to analyses the Bell Studio case study describing the various
transaction cycles, financial reporting, e-commerce, and management reporting systems. The
case study has identified three main departments that need describing these departments are the
payroll system, cash disbursement system and the purchases system.
In addition to describing this three main system, the report will also come up with the
data flow diagram and system flowchart diagrams for the mentioned departments. Also, the
report will describe the internal control weakness in each of these three systems and the risk
associated with the identified weaknesses
The report will be structured by having a cover page, an executive summary, an
introduction, the conclusion and the main body where these three systems will be described.
Also, the table of contents will be given for easier navigation in the report.
Data flow diagram of purchases and cash disbursements systems
Bell Studio has a centralized accounting system that has networked terminals at each of
the company’s different locations. A data processing system is used to take input data, process it
and produce output. A starting point for system design work is to establish what data processing
is needed. The term data modeling is sometimes used to describe the technique of looking at the
system from data handling purposes (Dellisola at al., 2017). One useful way of recording in
which data is processed without bothering the equipment is a data flow diagram. In this report
data flow diagrams and system, flowcharts are designed to address certain issues and understand
the problems and develop transparency within the organization especially in the accounting
section of Bell Studio.