Accounting Information Systems Study Set 2

Accountants now face a challenge of helping businesses optimize processes.

To be valuable business partners,accountants must understand how the business delivers value to its employees.

A business process constrains business rules.

A business model is typically a graphical depiction of the essential business process information.

Documentation can be thought of as a tool for information transmission and communication.

Documentation helps with training but won't help with regulatory compliance issues.

Models should be simpler than the processes and systems they depict.

Because business models are simpler than the processes they depict,they are limited in their ability to integrate local views of a process.

Activity models are a relatively new process modeling tool.

In Business Process Modeling Notation (BPMN),activities are named with a short verb phrase placed within the rectangle.

Business Process Modeling Notation (BPMN)activity models show the sequence of flow from right to left and top to bottom.

Business Process Modeling Notation (BPMN)activity diagrams depict events as circles.

Business Process Modeling Notation (BPMN)activity diagrams depict activities as circles.

An activity can depict a single action or some logical combination of actions depending on the required level of detail to achieve the objectives of the business process analysis.

Gateways show decisions and possible branching as a result of the decision.

Swimlanes identify participants,e.g.,organizations,in a process.

Business Process Modeling Notation (BPMN)activity diagrams are conceptually similar to process maps.

Business Process Modeling Notation (BPMN)start events are shown using ovals and flowchart start events are shown using circles.

Opportunity flowcharts identify opportunities for process improvement by separating value-added from non-value-added activities.

Data Flow Diagrams start with a circle indicating the start event.