Figure TB-4

question 83

Essay

Figure TB-4.5 shows a level 0 logical data flow diagram for a billing system.The logical data flow diagram intentionally violates several of the guidelines and other techniques presented in the text for drawing data flow diagram.Required:
Identify as many of the errors in the logical data flow diagram construction as you can.In the logical data flow diagram, place consecutive numbers (each in a circle) next to the points at which the errors exist.On your solution sheet, list the numbers and write a one- to two-sentence description of each error and what the correct procedure should be.If an error occurs in more than one place, mark each occurrence of the error.Error 1 is provided as an example of how to construct the solution.

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Definitions:

Uncollectible Accounts Receivables

Accounts receivable that a company does not expect to collect and must write off as a loss because the debtor is unable to pay the owed amount.

Merchandise

Goods that are bought and sold in business; the commodities or items that a business trades in.

Journal Entry

A record in the books of accounts that represents a single financial transaction, documented in chronological order and showing the debits and credits for each transaction.

Terms N/30

Payment terms indicating that an invoice must be paid within 30 days of the invoice date.