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FLOWCHARTING

At the end of this chapter you


should be able to:
1. List and discuss the purpose and the use of the
different flow chart types
2. Explain the basic parts of and design considerations
common to all types of flowcharts
3. Identify and describe common symbols and
information technology tools used in flowcharting
4. Discuss ways flowcharts impact the design,
implementation, and evaluation of accounting
information systems
5. Create and interpret systems flowcharts

Flowchart Types
Systems Flowcharts
Program Flowcharts
Document Flowcharts
Hardware Flowcharts

Systems
Flowcharts

Program
Flowcharts

Docume
nt
Flowchar
ts

Docume
nt
Flowchar
ts

Hardwar
e
Flowcha
rts

Hardwar
e
Flowchar
ts

Hardwar
e
Flowchar
ts

Flowcharting
Conventions

Flowcharting Conventions
Generally read from top to bottom and left
to right
Should have plenty of white space
Should have a title
Should be organized in columns that depict
areas of responsibility
Documents should have a clear origin and
terminology