Flowchart Symbols Flashcards
Document. Can be a manual form or a computer printout.
Manual Operation. Manual (human) process to prepare documents, make entries, check output, etc.
Computer Operation. Computer process which transforms input data into useful information
Decision. Determines which alternative path is followed (If/Then/Else conditions)
Input/Output. General input or output to a process. Often used to represent accounting journals and ledgers on document flowcharts
Online Storage. Refers to direct access computer storage connected directly to the CPU. Data is available on a random access basis.
Disc Storage. Refers to data stored on a magnetic disk (computer)
Off-Line Storage. Refers to a file or indicates the mailing of a document (i.e. invoices or statements to customers). A letter in the symbol below the line indicates the order in which the file is stored (N - Numerical, C - Chronological, A - Alphabetical)
Display. Visual display of data and/or output on a terminal screen.
Batch Total Tape. Manually computer total before processing (such as the number of records to be processed). This total is recomputed by the computer and compared after processing is completed.
Magnetic Tape. Used for reading, writing, or storage on sequential storage media
Refers to data entered through a terminal keyboard or key-to-tape or key-to-disk device
Annotation. Provides additional description or information connected to symbol to which it annotates by a dotted line (not a flowline)
Flowline. Shows direction of data flow, operations, and documents
Communication Link. Telecommunication line linking computer system to remote locations
Start/Termination. Used to begin or end a flowchart. Not always used or shown in flowcharts on the CPA exam. May be used to show connections to other procedures or receipt/sending of documents to/from outsiders.
On Page Connector. Connects parts of flowchart on the same page
Off Page Cnnector. Connects parts of flowchart on separate pages.
