ACC217: Flowcharting

Below are the common flowchart symbols that you can

“copy-and-paste” in PowerPoint or Word to build your
flowchart diagrams.
Flowcharts: The Basic Elements

Start • Start/End: indicate the start and end points in a

End process/flow

• Task/Activity: the steps that describe the work; can be

Task/Activity high-level or detail task description

• Sequence Flow: the direction of the arrow show the

normal order of activities

• Decisions: shows the decision to be made and the

Decision options
Flowcharts: The Additional Elements

Processing symbols – Computer vs Manual

• Computer Processing: A process that is undertaken by a

computer, and it usually results in a change of data or
information

• Manual Task: A processing operation that is performed

manually.
Flowcharts: The Additional Elements

Input/Output Symbols

• Document: Can be manually prepared or computer

generated

3 • Multiple Documents: A processing operation that is

2 performed manually.
1 – Note that if there are multiple copies of the same document,
they should be numbered accordingly.

• Journal/Ledger: Usually referring to the accounting

ledger
Flowcharts: The Additional Elements

Input/Output Symbols (cont’d)

• Online Data Entry: On a computer or device

• Display: A processing operation that is performed manually.

• Storage/Database: Data storage devices or system storage

• File: a file of documents that are manually stored and retrieved.

Letter indicates the ordering sequence: A = alphabetic order; D
A = date order; N = numeric order.
Flowcharts: The Additional Elements

Other Symbols

Start • Terminal: Start/end or another external party

End
• Flow (direction)

• Decision

• On-page Connector: For connecting flow on the

1 same page

• Off-page Connector: For connecting flow on

A different page

• Annotation: Additional description or clarifications

[Description…]
Flowcharting: Symbols for Systems

• For computer/systems based processing, use the standard symbols as shown below.

• Only applicable for business information or transaction processing systems, e.g. ERP,
AI; not personal system like Microsoft Office or Email systems

Enter Retrieve customer Customer

Customer ID payment history Database in
ERP

Display
Payment History
Report