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58

PART I

CONCEPT UAL FOUNDAT IONS OF ACCOUNT ING INFORMAT ION SYST EMS

Flowcharts flowchart-An analytical technique that uses a standard set of symbols to describe pictorially some aspect of an ISin a clear, concise, and logical manner.

A flowchart is a pictorial, analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner. Flowcharts record how business processes are performed and how documents flow through the organization. They are also used to analyze how to improve business processes and document flows. Most flowcharts are drawn using a software program such as Visio, Word, Excel, or PowerPoint. Flowcharts use a standard set of symbols to describe pictorially the transaction processing procedures a company uses and the flow of data through a system. Flowcharting symbols are divided into four categories, as shown in Figure 3-8: 1. 2. 3. 4.

Input/output symbols show input to or output from a system. Processing symbols show data processing, either electronically or by hand. Storage symbols show where data is stored. Flow and miscellaneous symbols indicate the flow of data, where flowcharts begin or end, where decisions are made, and how to add explanatory notes to flowcharts. General guidelines for preparing good flowcharts are presented in Focus 3-2.

TYPES OF FLOWCHARTS document flowchart-Illustrates the flow of documents and data among areas of responsibility within an organization.

FIGURE 3-8

Common Flowcharting Symbols

Document f lowcharts were developed to illustrate the f low of documents and dataamongareas of responsibility within an organization. They trace a document from its cradle to its grave, showing where each document originates, its distribution, its purpose,

Symbol

Name

Explanation

Input/Output Symbols

1

2

3

Document

Anelectronicorpaperdocumentorreport

Multiplecopiesofone paperdocument

Illustratedbyoverlappingthedocument symbol andprintingthedocumentnumber ontheface ofthedocumentintheupperrightcorner

Electronicoutput

Informationdisplayedbyanelectronic output devicesuchasaterminal,monitor,orscreen

Electronicdataentry

Electronicdataentrydevicesuchasa computer,terminal,tablet,orphone

Electronicinputand outputdevice

Theelectronicdataentryandoutput symbolsareusedtogethertoshowadevice usedforboth

ProcessingSymbols Computerprocessing

Acomputer-performedprocessingfunction; usuallyresultsinachangeindataor information

Manualoperation

Aprocessingoperationperformedmanually

CHAPT ER 3

Symbol

Name

SYST EMS DOCUMENTAT IO N T ECH NIQUES

Explanation

59

FIGURE 3-8

Continued

Storage Symbols

N

Database

Datastoredelectronicallyinadatabase

Magnetic tape

Datastoredonamagnetictape;tapesare popularback-upstoragemediums

Paper document file

Fileofpaperdocuments;lettersindicate file-orderingsequence:N=numerically, A=alphabetically,D=bydate

Journal/ledger

Paper-basedaccountingjournalsandledgers

Flow and Miscellaneous Symbols Documentor processingflow

Directionofprocessingordocumentflow; normalflowisdownandtotheright

Communication link

Transmissionofdatafromonegeographic locationtoanotherviacommunicationlines

On-page connector

Connectstheprocessingflowonthesamepage; itsusageavoidslinescrisscrossingapage

Off-page connector

Anentryfrom,oranexitto,anotherpage

Terminal

Abeginning,end,orpointofinterruptionin a process;alsousedtoindicateanexternalparty

Decision

Adecision-makingstep

Annotation

Additionofdescriptivecommentsor explanatorynotesasclarification

its disposition, and everything that happens as it f lows through the system. A special typeof flowchart, called an internal control flowchart , is used to describe, analyze, andevaluate internal controls. They are used to identify system weaknesses or inefficiencies, such as inadequate communication f lows, insufficient segregation of duties, unnecessary complexity in document flows, or procedures responsible for causing wasteful delays. Until he automates the other parts of S&S, Ashton decides to process payroll manually. The document flowchart Ashton developed for the manual payroll process at S&S, as described in Tables 3-1 and 3-2, is shown in Figure 3-9. You can practice creating a document f lowchart by drawing one for the comprehensive problem, called Accuf low Cash Disbursements Process, at the end of the chapter content(page67).You can then compare your diagram to the solution at the very end of the chapter (pages 78–83).You can also read the detailed explanation of how the solution was prepared.

internal control flowchart-Used to describe, analyze, and evaluate internal controls, including identifying system strengths, weaknesses, and inefficiencies....