Kế toán, kiểm toán - Chapter 7: Conversion business process

Chapter 7Conversion Business ProcessCopyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.Learning Objectives7-2LO#1 Describe the business activities that comprise the conversion processLO#2 Develop an activity model of the conversion process using BPMNLO#3 Understand and apply different activity modeling optionsLO#4 Develop business rules to implement controls for the conversion processLO#5 Develop a structure model for the conversion process using UML class diagramsLO#6 Implement a relational database from the UML Class LO#7 Diagram of the conversion processReview of Conversion Accounting7-3LO# 1Basic Purchases BPMN Activity Model7-4The basic activity model implements the process steps.LO# 2Refining the Model with Swimlanes7-5First, define one pool and swimlanes showing functional responsibility.The inventory manager tracks inventory levels and authorizes new productionThe conversion partners set up batches and perform work to create finished signs and bannersLO# 3Refining the Model with Swimlanes7-6Then, define the steps performed by each function.LO# 3Refining the Model7-7Intermediate error event interrupts flow if inspection failedProcess flow loops until the batch is completeLO# 3Refining the Model7-8Second loop in process flow until all batches are completeLO# 3Business Rules Examples for Conversion Process7-9LO# 4Process StepsIntentionPartner Authority/ActionAccess ControlsApplication ControlsAuthorize ProductionPartner with proper authority authorizes production to ensure finished goods available to meet expected demandSupervisor must authorize production > $5,000.Partner authorizing production cannot modify inventory recordsSystem must provide authorization order number control, default values, range and limit checks, and create audit trailIssue Raw MaterialIssues from raw material according to bill of material recorded accurately Partner issuing material must not be same partner that authorized productionPartner recording issue of material cannot modify bill of materialSystem must only allow partner to enter the number of items issued based on bill of material, subject to range and limit checks on quantities Business Rule Types7-10Supervisor must authorize production > $5,000.Example of Obligatory rule – states would should occurPartner issuing material must not be same partner that authorized productionExample of Prohibited rule – states what should not occurLO# 4Sunset’s Basic Conversion UML Class Models7-11AuthorizationWhich finished goods to produceRecords R/M IssueSpecifies the bill of materialsRecords use of laborLO# 5Revised Conversion UML Class Diagram7-12Bill of materials promoted to Type ImagePartners responsible for specific Product CategoriesLO# 5Implementing UML Diagram in a Database7-13Database will contain 8 tables to implement classes and 2 linking tables for the relationship between Purchases and Products.LO# 6Posting Foreign Keys Example7-14Foreign keys implement links for one-to-many relationships. Which tables will get foreign keys?LO# 6Database Relationships7-15Blue arrow highlights linking tables to implement the two many-to-many relationships.LO# 6