3 DOCUMENTING ACCOUNTING SYSTEMS - …（3记录会计系统-u2026）.PDFVIP

3 DOCUMENTING ACCOUNTING SYSTEMS LEARNING OBJECTIVES After completing this chapter, you should understand: After completing this chapter, you should be able to: U1. Information represented on UML activity diagrams. P1. Read overview UML activity diagrams. U2. Differences between an overview activity diagram P2. Prepare overview UML activity diagrams. and a detailed activity diagram. P3. Read detailed UML activity diagrams. U3. UML activity diagram concepts and symbols includ- P4. Prepare detailed UML activity diagrams. ing sequential flow of activities, responsibilities for activities (swimlanes), documents and document flows, flow of information to and from computer files (tables), and branching. Chapter 2 discussed business processes and data. As seen from the narratives used in Chapter 2, we usually describe business processes in greater detail than in other courses, such as a financial accounting course. We developed the notion of events to help you organize your thinking about business processes. Finally, we explained AIS data in terms of these business events and transaction cycles. Chapter 3 will continue our focus on business processes and AIS data. Our objective is to help you organize information about business processes in an easy-to-understand graphical form and understand graphical representations that others have developed. We will use activity diagrams in future chap- ters as an aid in evaluating internal control (Chapter 4) and in documenting details of revenue and acquisition cycles (Chap