Accounting Flow Work

Accounting Flow Work

Supplemental Guidelines for Preparing System Flowcharts


  1. Frequently the same person or the same machine performs a sequence of elementary operations. If these operations are performed with the same set of inputs and outputs, they can be consolidated into one operation and represented by a single symbol (i.e., Match and post; match and approve.)


  1. Flow lines should not cross each other.


  1. The decision symbol (diamond) is a program flowcharting symbol and should NOT be used in a system flowchart.


  1. Use an arrow head to positively identify the direction of an information flow. When an off-line or on-line file is used in an operation:
  2. An arrow head directed to the operation means RETRIEVAL or query of information.
  3. An arrow head directed to the file means ADDING information to the file.
  4. UPDATING a file requires an arrow head in each direction.


  1. When an operation involves retrieving information from or updating the record of an off-line file, a document symbol between the off-line file and the operation should NOT be shown.


  1. When a document is taken out of an off-line file and used in succeeding operations, it should be shown between the off-line file and the operation where the document is taken out.


  1. When a new document is filed in an off-line file, it should be indicated between the off-line file and the operation.


  1. All input documents used in any operation must be traced to the locations where they are finally disposed. There are three main ways to dispose documents:
  2. To send them to other systems or subsystems.
  3. To send them to other parts of the flowchart.
  4. To file them in off-line files. In the last case, show how long the files are kept unless they are master files kept semi-permanently.


  1. Avoid the occurrence of loops whenever possible. A loop violates the sequential nature of a system flowchart.  If it cannot be avoided then use a broken line.


  1. Depicting sorting operations. When a sorting operation separates documents into groups according to a certain rule, all groups created should be clearly identified and shown on separate flow lines.



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