Matakuliah
Tahun
: F0204 / Sistem Akuntansi
: 2007
Reading System Documentation Using Flowchart
Pertemuan 05 - 06
Reading Systems Flowcharts
A systems flowchart is a graphical representation of
information processes (activities, logic flows, inputs,
outputs, and data storage), as well as the related
operations processes (entities, physical flows, and
operation activities). Containing manual and computer
activities, the systems flowchart presents a logical and
physical rendering of the who, what, how, and where of
operations and information processes.
2
Bina Nusantara
Systems Flowcharting Symbols
Standard
Flowchart
Symbols
Bina Nusantara
Common System Flowcharting Routines
• The following slides show several
common ways of showing processing
using system flowcharting.
• Pay particular attention to the way the
columns are set up to communicate the
flow of activities between processing
entities.
4
Bina Nusantara
Example 1 
Bina Nusantara
Enter document into
computer via keyboard,
edit input, record input
Example 2 
Example 3 
Bina Nusantara
User queries
the
computer
Update
sequential
data store
Example 4 
Bina Nusantara
Preparation and
later manual
reconciliation of
control totals
Example 5 
Bina Nusantara
Key and key verify
inputs
Enter
document into
computer
using a
scanner
Example 6
Bina Nusantara
Enter document into computer using scanner & manual keying
Example 7
Bina Nusantara
Preparing Systems Flowcharts
1. Divide
the flowchart into columns; one
column for each internal entity and one for
each external entity. Label each column.
2. Flowchart columns should be laid out so
that the flowchart activities flow from left to
right, but you should locate columns so as
to minimize crossed lines and connectors.
Bina Nusantara
Preparing Systems Flowcharts
3. Flowchart
logic should flow from top to
bottom and from left to right. For clarity, put
arrows on all flow lines.
4. Keep the flowchart on one page. If you
can’t, use multiple pages and connect the
pages with off-page connectors.
Computerized flowcharting packages will
print your flowcharts only on paper that will
fit in your printer!
Bina Nusantara
Causeway’s Systems Flowchart
• The systems flowchart for
Causeway follows on the next slide
• This flowchart for causeway is
without an enterprise database
Bina Nusantara
Bina Nusantara
Preparing Systems Flowcharts
5. Within each column, there must be at least one
manual process, keying operation, or data store
between documents. That is, do not directly
connect documents within the same column.
6. When crossing organizational lines (one column to
another), show a document at both ends of the flow
line unless the connection is so short that the intent
is unambiguous.
Bina Nusantara
Preparing Systems Flowcharts
7. Documents or reports printed in a computer facility
should be shown in that facility’s column first. You
can then show the document or report going to the
destination unit.
8. Documents or reports printed by a centralized
computer facility on equipment located in another
organizational unit ( warehouse, shipping dept.)
should not be shown within the computer facility.
Bina Nusantara
Preparing Systems Flowcharts
9. Processing within an organizational unit on
devices such as a PC or computerized cash
register should be shown within the unit or as a
separate column next to that unit, but not in the
central computer facility column.
10. Sequential processing steps (computerized or
manual) with no delay between them (and
resulting from the same input) can be shown as
one process or as a sequence of processes.
Bina Nusantara
Preparing Systems Flowcharts
11. The only way into a computer data storage unit is
through a computer processing rectangle.
12. A manual process is not needed to show the
sending of a document. The sending of the
document should be apparent from the movement
of the document itself.
13. Do not use a manual process to file a document.
Just show the document going in to a file.
Bina Nusantara
Causeway’s Systems Flowchart
• The systems flowchart for
Causeway is presented again on
the next slide
• This flowchart for causeway is
again presented without an
enterprise database
Bina Nusantara
Bina Nusantara
Documenting Enterprise Systems
• Moving from a file-based system to an
enterprise database changes the
system flowchart
– An enterprise database replaces
transaction and master data
– Other flows may change depending on the
system implementation
Bina Nusantara
Causeway’s Systems Flowchart
• The systems flowchart for
Causeway follows on the next slide
• This flowchart for causeway is with
an enterprise database
Bina Nusantara
Bina Nusantara