FLOWCHART

- symbolic diagram of internal

accounting ctrl system
- sequential flow of data
- should reflect all operations,
movements, delay and filing
procedures
- conversion of source document
into acctg info (ledger, journal, pc
gen doc)
GUIDELINES IN FC PREP
- prep to be read fr the upper left
hand corner to bottom right.
PREP FC
a. who performs the various
functions in the routine
b. what are these functions
performed
c. what work is performed and is the
work considered input or output
d. what are the functions performed
and in what sequence
e. how are the functions performed
and in what sequence
FLOWCHARTING SYMBOLS
DOCUMENT
Manual from or printout
COMPUTER OPERATION
Transforms data into useful
info
MANUAL OPERATION
(human)Process to prep doc,
make entries, chck output

DECISION
Determines alt path followed
INPUT/OUTPUT
Represent acctg journals
ledgers on doc FC
ON-LINE STORAGE
Direct access computer
storage con direct to CPU
DISC STORAGE
Data stored on a magnetic
disk

FLOWLINE
Direction of data flow, docu
COMMUNICATION LINK
Telecom line linking CS to
loc
START/TERMINATION
Begin or end a FC

Contain processor, internal stor,

lim # of chips (one each)
- Portable, hand carry
Personal Computers
- MicroPC, serve the needs of
individual users
- Notebook. Laptop, palmtop

MODES OF COMPUTER OPERATION

1) Based on timing
a) Batch mode sequential
ON PAGE CONNECTOR
processing, collected into grp
Connect parts of FC, same pg
b) On-line mode real time proc
REQ: (1)direct connection
OFF-LINE STORAGE
OFF PAGE CONNECTOR
(2)fairly fast response
File or indicates mailing of
Connects parts of FC on
SYSTEM CLASSIFICATION
doc
separate pg
- Basic system
- Time-shared system
DISPLAY
- Multiprogramming system
Visual disp data/output on a
HEIRARCHY OF COMPUTER
- Multiprocessing system
terminal screen
PROCESS
2) Based on the physical location of the
Supercomputers
equipment
BATCH TOTAL TAPE
- largest type of computers
a) In-house systems personnel are
Manually compute total
- BIPS
maintained by the company
before processing
- parallel processing simultaneously
b) Non-in-house systems belongs
Mainframe
to another org.
MAGNETIC TAPE
- capable of xtrmly high spd in all
i) Block time
Reading writing or storage on
func.
ii) Timesharing
sqntl storage media
- Complex OS, multi-prog and
iii) Service bureaus
multi-proc
MANUAL DATA ENTRY
- MIPS
Data entered through
- Highly skilled personnel
keyboard
Minicomputers
- Used in multi user.multi term envi
ANNOTATION
- Computer pwr and peripheral dev
Addl desc of info connected Microcomputers
to sym