ACCt 427: Ch. 3 Flowcharting

Data flow diagram

high level flowchart shows processes at a department level (payroll department)

document flowchart

shows the flow of documents in a department (purchase orders invoices)

Systems flowchart

shows inputs, outputs and processing of computer systems

program flowchart

shows logic that software would follow to make processing decisions

Step 1

Analyze the situation

-inventory all activities that occur in the process

-identify who or what system performs each activity

step 2

Organize activities sequentially

-determine what comes first

-identify subsequent steps

-establish the final activities, acknowledging that there may be more than one end-point

Step 3

Create the basic structure

-place start and stop activities

-add appropriate symbols for each action

-connect symbols with arrows

step 4

Add details and labels

-label each symbol with clear activity description

-include who performs each activity

-specify which systems are involved

-review for completeness

the golden rule

-a flowchart should be easy to follow for someone who is unfamiliar with the process.

-It should simplify complex processes, however, it should also have enough detail so it is clear how the process works

Manually processing information

Document or processing flow

computer processing information

document

multiple copies of same document

Documents that are journal or ledgers

On page connector

Decision

*2+ arrows must leave symbol

Storage of info electronically

Filing information manually

Can include

D=date

A=alphabetically

N=numerically

Start or stop the process symbol

Visio

microsoft product

-often purchased outside of office suite

-integrates well across microsoft platforms

Lucid chart

web-based product with free basic package and premium package

Symbols

-use appropriate symbols for different types of actions

-always include start and stop symbols to indicate the boundaries of the process

-ensure symbols are consistent in size and style

flow direction

-reads like a book and maintains consistent direction

-every symbol must have one entering and one exiting arrow

-avoid circular references unless they represent actual loops in the process

-if overcrowded, separate symbols on multiple pages using a connector symbol

Labeling

-use clear, concise text in a consistent font and size

-include relevant system or personnel info

-avoid overcrowding or unnecessary complexity