Kế toán doanh nghiệp - Chapter 6: Flowcharting

Chapter 6FlowchartingOutlineLearning objectivesFlowchart types and uses in AISSymbolsDesign considerationsDesign stepsExamplesLearning objectivesList and discuss the purpose and use of systems flowcharts, document flowcharts, program flowcharts, and hardware flowcharts.Explain the basic parts of and design considerations common to all types of flowcharts.Identify and describe common symbols and information technology tools used in flowcharting.Discuss ways flowcharts impact the design, implementation, and evaluation of accounting information systems.Create and interpret systems flowcharts.Flowchart types & uses in AISSystems flowchartsProvide a “big picture” overview of a systemOften used in AIS to understand business processesAs part of an auditAs a training toolDocument flowchartsTrack the flow of documents through an information systemSometimes used in AIS to check & improve document processingDocuments includeInvoicesChecksRemittance advicesFlowchart types & uses in AISHardware flowchartsShow the relationships between hardware elements of an information systemOccasionally used in AIS to understand network componentsAs a form of internal controlAs a basis for changing network configurationProgram flowchartsShow the logic associated with a computer programAlmost never used in AISSymbolsFour groupsDataSymbols for databases and documentsProcessSymbols for actionsLineSymbol for following the flowSpecialVarious symbols, such as terminators and page connectorsSymbolsFigure 6.1SymbolsHere are some examples of how some of the preceding flowcharting symbols might be labeled.Error routine not shownBy dateGrant credit?YesNoSymbolsPrepare purchase orderProcess payrollReceive inventorySymbolsPurchase requisitionStartEmployee databaseDesign considerationsFlowcharting is at least as much “art” as “science.”Independently drawn flowcharts of the same process will almost never be identical.The goal is to produce a flowchart that is concise and understandable—not to reproduce someone else’s work.Design considerationsTitleOne start, one endColumns based on areas of responsibilityPlenty of white spaceTop to bottom, left to right (in general)Clear origin and termination for all documentsDesign stepsEstablish the system boundary.Determine column headings.List actions performed within each column.Select appropriate symbols.Prepare a first draft.Discuss the draft with others.Revise as needed.ExamplesExamples