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Document Flowcharts Source: Wilkinson Ch_05.

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Presentation on theme: "Document Flowcharts Source: Wilkinson Ch_05."— Presentation transcript:

1 Document Flowcharts Source: Wilkinson Ch_05

2 Document Flowcharts Flowcharts are pictorial representations of transaction processing systems that portray flows of some type A Document Flowchart emphasizes the hardcopy inputs and outputs and their flows through organizational units Auditors and accountants may use document flowcharts when analyzing a current system for weaknesses in controls and reports

3 Common Document Flowcharting Symbols - I
Punched Card Floppy Disk Keying operation Manual Operation Document Connector between two points on a flowchart Multiple copies of a specific document Journal or ledger

4 Common Document Flowcharting Symbols - II
Permanent file of documents Envelope Information flow Adding machine tape used for batch control Document flow Annotation for additional explanation

5 A Sample Document Flowchart
Requesting Department Central Supplies Department A Goods Requisition Form 1 Goods Requisition Form A 1 2 File

6 System Flowcharts System Flowcharts depict the flows of data and processing steps in an AIS They use symbols that are industry conventions standardized by the American National Standards Institute (ANSI) Flowcharting symbols are grouped as input-output symbols, processing symbols, storage symbols, data and information flow symbols, and miscellaneous symbols

7 System Flowchart Symbols Input/Output
Keying Operation Punch Card Can also be output. These are rarely used nowadays. Manual Input Document Also output as reports Display General Purpose Input-Output File Used when type of media is unknown or for manual card files, ledgers, batch logs, etc.

8 System Flowcharting Symbols Processing
Manual Operation Auxiliary Operation Also known as off-line process Processing Sorting Collate

9 System Flowcharting Symbols Storage
Punched Card Input/Output Punched Paper Tape Document Magnetic Tape Magnetic Disk Online Storage Off-line Storage

10 Systems Flowcharting Symbols Connectors
Start/Stop Terminal Can also be an external entity Logic Flow A On-page connector Telecommunication Link Off-page Connector

11 System Flowcharting Symbols Miscellaneous - I
Data Preparation Communication Link Termination Can also be an external entity

12 System Flowcharting Symbols Miscellaneous - II
Bridge for crossing flows Annotation for additional explanation Goods; e.g., inventory shipment Batch total - any total

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