ACCOUNTING INFORMATION SYSTEM

QUESTION 3 (25 MARKS: 45 MINUTES)

Aqif Sdn. Bhd. is a merchandising company that sells food products. The following narrative describes the sales order processing activities at Aqif Sdn. Bhd. The sales clerk at the sales department receives customer orders and transcribes the order onto a six-part sales order. Copy 1 (Customer copy), Copy 2 (Stock release), and Copy 3 (File copy) of the sales order are then sent by the sales clerk to the warehouse clerk. Copy 4 (Invoice), Copy 5 (Ledger copy) and Copy 6 (File copy) of the sales order are sent by the sales clerk to the billing department, where they are temporarily filed by the billing clerk. The warehouse clerk picks the inventories from the shelves and ships them to the customer. The warehouse clerk sends Copy 1 (Customer copy) of the sales order along with the inventories to the customer. Copy 2 (Stock release) of the sales order is sent by the warehouse clerk to the billing department, and Copy 3 (File copy) of the sales order is filed in the warehouse. When the billing clerk receives Copy 2 (Stock release) of the sales order from the warehouse, he pulls the other copies of sales order form the temporary file and completes the documents by adding prices, taxes, and freight charges, which he obtains from reference files. The billing clerk then makes an entry in the sales journal and sends Copy 4 (Invoice) of the sales order to the customer. He also sends Copy 2 (Stock release) and Copy 5 (Ledger copy) of the sales order to the inventory control department and accounts receivable department, respectively and files Copy 6 (File copy) of the sales order. Upon receipt of the documents from the billing clerk, the accounts receivable and inventory control clerks update the transactions to their respective subsidiary accounts. They then file the document in the respective department.

REQUIRED:

Based on the above case, draw:

(a) a context diagram (3 Marks)

(b) a logical data flow diagram (level 0). (10 Marks)

(c) a document flowchart (12 Marks)