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    Group 2

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    Analou Lopez
    Flowcharting is a graphical representation of steps in a process that can be used to document accounting processes and visualize the flow of data and documents in an accounting information system (AIS). There are two main types of flowcharts - document flowcharts that trace the physical movement of documents, and systems flowcharts that depict the electronic flow of data processing. Guidelines for creating effective flowcharts include identifying all relevant departments, classifying activities, and ensuring the charts are easy to read from top to bottom and left to right with clear connectors and annotations.

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    Group 2

    Uploaded by

    Analou Lopez
    16 views16 pages
    Flowcharting is a graphical representation of steps in a process that can be used to document accounting processes and visualize the flow of data and documents in an accounting information system (AIS). There are two main types of flowcharts - document flowcharts that trace the physical movement of documents, and systems flowcharts that depict the electronic flow of data processing. Guidelines for creating effective flowcharts include identifying all relevant departments, classifying activities, and ensuring the charts are easy to read from top to bottom and left to right with clear connectors and annotations.

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    Flowcharting is a graphical representation of steps in a process that can be used to document accounting processes and visualize the flow of data and documents in an accounting information system (AIS). There are two main types of flowcharts - document flowcharts that trace the physical movement of documents, and systems flowcharts that depict the electronic flow of data processing. Guidelines for creating effective flowcharts include identifying all relevant departments, classifying activities, and ensuring the charts are easy to read from top to bottom and left to right with clear connectors and annotations.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    16 views16 pages

    Group 2

    Uploaded by

    Analou Lopez
    Flowcharting is a graphical representation of steps in a process that can be used to document accounting processes and visualize the flow of data and documents in an accounting information system (AIS). There are two main types of flowcharts - document flowcharts that trace the physical movement of documents, and systems flowcharts that depict the electronic flow of data processing. Guidelines for creating effective flowcharts include identifying all relevant departments, classifying activities, and ensuring the charts are easy to read from top to bottom and left to right with clear connectors and annotations.

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    Download as PDF, TXT or read online from Scribd
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    Flowcharting for

    developing and
    implementing an
    effective AIS

    GROUP 2
    What is flowchart?

    - is a graphical representation of steps.


    - is a type of diagram that represents a
    workflow or process.
    - can also be defined as a diagrammatic
    representation of an algorithm, a step-by-step
    approach to solving a task.
    Why is it important in AIS?

    - to know how accounting processes work


    and how each operation is done.
    - allows the documentation and visual
    presentation of processes like purchase
    process, payment process, receiving process,
    etc.
    Why is it important in AIS?

    Flowcharts are used to represent accounting


    information in a system.
    Types of Flowcharts

    a. Document Flowchart - traces physical flow


    of documents in an organization

    b. Systems Flowchart - depicts electronic flow


    of data and processing steps in an AIS
    Document Flowcharting
    Guidelines
    1. Identify all departments involved
    2. Classify activities in each department
    3. Classify documents by numbers or color-
    coding
    4. Account for the distribution of every copy
    of document
    Document Flowcharting
    Guidelines
    5. In using on-page and off-page connectors,
    connect using the same number or letter
    6. Annotate document for clarity
    7. Avoid using acronyms to avoid confusion
    Systems Flowcharting
    Guidelines
    1. Arrange to read from top to bottom and
    left to right
    2. Use appropriate and standard symbols
    3. Apply the sandwich rule - there is process
    in between an input and output
    Systems Flowcharting
    Guidelines
    4. Use connectors to avoid crossed lines and
    cluttered flowcharts
    5. Use annotation for clarity
    Conclusion

    Flowcharts help users of Accounting


    Information System to understand the step
    sequences of accounting processes. They are
    an important tool to improve processes and
    locate errors and miscommunication.

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