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

DOCUMENTManual from or printout

COMPUTER OPERATIONTransforms data into useful info

MANUAL OPERATION(human)Process to prep doc, make entries, chck output

DECISIONDetermines alt path followed

INPUT/OUTPUTRepresent acctg journals ledgers on doc FC

ON-LINE STORAGEDirect access computer storage con direct to CPU

DISC STORAGEData stored on a magnetic disk

OFF-LINE STORAGEFile or indicates mailing of doc

DISPLAYVisual disp data/output on a terminal screen

BATCH TOTAL TAPEManually compute total before processing

MAGNETIC TAPEReading writing or storage on sqntl storage media

MANUAL DATA ENTRYData entered through keyboard

ANNOTATIONAdd’l desc of info connected to sym

FLOWLINEDirection of data flow, docu

COMMUNICATION LINKTelecom line linking CS to loc

START/TERMINATIONBegin or end a FC

ON PAGE CONNECTORConnect parts of FC, same pg

OFF PAGE CONNECTORConnects parts of FC on separate pg

HEIRARCHY OF COMPUTER PROCESSSupercomputers

- largest type of computers- BIPS- parallel processing simultaneously

Mainframe- capable of xtrmly high spd in all

func.- Complex OS, multi-prog and

multi-proc- MIPS- Highly skilled personnel

Minicomputers- Used in multi user.multi term envi- Computer pwr and peripheral dev

Microcomputers- 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 OPERATION1) Based on timing

a) Batch mode – sequential processing, collected into grp

b) On-line mode – real time procREQ: (1)direct connection (2)fairly fast responseSYSTEM CLASSIFICATION- Basic system- Time-shared system- Multiprogramming system- Multiprocessing system

2) Based on the physical location of the equipmenta) In-house systems – personnel are

maintained by the companyb) Non-in-house systems – belongs

to another org.i) Block timeii) Timesharing

iii) Service bureaus