Study Sheet for Flowcharting Test

8/20/2019 Study Sheet for Flowcharting Test

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Study Sheet for the Flowcharting Test

OVERALL GUIDELIE! The flowchart should "e clear and easy to

read#

1. The flowchart should be drawn from top to bottom and left to right.

2. When drawing, follow the Sandwich Rule.

3. Flow lines should be straight and perpendicular. They should hae

arrows to show the reader where the information is going. Too many

lines are hard to follow!a brac"et helps to clarify the picture. #f two

lines cross each other, draw as if one line $%umps& oer the other.

'. ( flowchart is an auditing wor"ing paper. (s such it must hae a

heading of 3 lines on eery page. The first line contains the name of the company being audited. The second line contains the type of

wor"ing paper. For document flowcharting it would say $)ocument

flowchart for *rder +rocessing, +ayroll, Sales, etc& whateer

business process or part of the business process that you are drawing-.

The third line contains the fiscal year end F/- of the company

being audited. F/ is also the date of the balance sheet.

#0+T#0+T

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#0+T#0+T

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. 4a"e sure to indicate the department that contains the action being

flowcharted. )epartment names are inserted into headings at the top

line of the flowchart immediately under the 3 line heading-. #f you

"now the employee title or position, include that also. #n the

document flowchart it is e5tremely important to identify who is doing

what, who is responsible. The order in which you place the

departments is also important as you want the flowchart to moe

across the page from left to right. #f you put the department names in

the wrong order, your flowchart will 6ig 6ag down the page.

7. Time se8uencing can be indicated by the way in which you draw the

flowchart, or it can be lost if drawn incorrectly. 4oing down the

column of one department indicates actions that are occurring

se8uentially in that department. 4oing hori6ontally across theflowchart!between departments!indicates that different procedures

in different departments are occurring at the same time. This rule in

particular is fre8uently iolated.

9. /ery page of the flowchart must contain your sign off at the top right

hand corner. Sign off consists of your initials handwritten not typed-

and date of completion of the wor"!not the F/. #t is imperatie for

legal considerations that you sign off each page that you hae

completed and ta"e responsibility for. 0o sign off means no

accountability.

:. When to use the manual operation symbol; (t first when you are

drawing a flowchart it will be unclear what words trigger the use of

the manual operation bo5. Remember that all processing on the

document flowchart is manual, meaning procedures that are done by

hand. <ere are some samples= prepare a document including the

number of copies-, compare documents, chec", post, reiew, sign,

perform calculations!calculate e5tensions.

>. Symbols used in the document flowchart are the=

)ocument



4a"e sure that all documents are labeled, that all copies are accounted

for, that no copies disappear, change numbers or are lost in the flowchart.

(ll documents must be shown from origination or source- to termination

or final disposition.

File.

The comment symbol can be used with the filing symbol to describe the

type of file. #nsert ( alphabetic-, 0 numeric-, ) date- or

chronological- inside the filing symbol to identify the order of the file.

4anual +rocess

omment

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The comment symbol can be open on the right or left hand side. #f you

want to add more words than the comment can hold, you can use notes.Write $See 0ote (& inside the comment symbol and then place 0ote ( at

the bottom of the page.

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R e f e r t o c l i e n t ? ? ?

* p e n i t e m



#nput@*utput

nli"e #S fol"s, accountants use this symbol to draw ledgers, %ournals,

and reports. ( document is a single sheet of paper.

Tape adding machine tape-

Aoods

)ecision

+lace all words inside symbols, e5cept for any notes that you may hae at

the bottom of the page.

)efine any abbreiations at the bottom of the page.

)o not abbreiate the name of the document. hange the name of the

document when you thin" that the original description or label could be

enhanced. This gies more information to the reader of your flowchart. For

Ta$e

Is %redit

A$$ro&ed'

Goods

(rice

List



e5ample, when a document is reiewed or approed, it becomes $(pproed

#noice& rather than %ust $#noice&.

1B. Sending a document does not re8uire a manual operation symbol.

0either does forwarding a document or filing a document. #f you

account for numerical se8uence before filing, then the manual

operation symbol would be used to draw $account for se8uence&.

(ccounting for numerical se8uence is an important control procedure

that is done to establish completeness.

11.onnectors. onnectors are used when you hae run out of space and

need to resume drawing on another pageCoff page connectors!or at

another spot on the same page!on page connectors. The connectors

must match or be paired with each other using a number, symbol, orletter. The reader follows the symbol to "now where the flowchart left

and where it returns.

onnectors can also be used to send or receie something to or from a

endor, customer, ban" or any e5ternal party.

Documents

Study Sheet for Flowcharting Test