Accountants must understand the documentation and charts that describe accounting systems. A picture, or chart, of the system is a concise, complete, and easy-to-understand way to analyze a process or system.
The various types of popular pictorial representations of processes and systems used in businesses today include the following:
- Process maps
- System flowcharts
- Document flowcharts
- Data flow diagrams
- Entity relationship diagrams (ER diagrams)
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