ACG 3401 Chapter 2: Chapter 2 textbook notes part 3

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A system flowchart is the graphical representation of the physical relationships among key elements of a system. They also describe the physical computer media being employed in the system. The primary objective should be to provide an unambiguous description of the system. Every program represented in a system flowchart should have a supporting program flowchart that describes its logic. A separate symbol represents each step of the program"s logic, and each symbol represents one or more lines of computer program code. Accountants sometimes use program flowcharts to verify the correctness of program logic. They compare flowcharts to the actual program code to determine whether the program is doing what the documentation describes. Record layout diagrams are used to reveal the internal structure of digital records in a flat-file or database table. The layout diagram usually shows the name, data type, and length of each attribute (or field) in the record. Many systems incorporate both real-time and batch processing features.

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