A Pictorial Representation of Business Processes in Which the Actual

question 71

Multiple Choice

A pictorial representation of business processes in which the actual flow and sequence of events in the process are presented in the diagram form - the start of the process, the steps within the process, and the finish of the process is referred to as:

• A)System flowchart
• B)ER Diagram
• C)Process Map
• D)Data Flow Diagram

---

Definitions:

Account Numbers

A unique identifier assigned to each account in a company's chart of accounts, facilitating organization and tracking of financial transactions.

Normal Debit Balance

The expected positive balance in certain accounts of the accounting ledger, such as assets, expenses, and losses.

Sales Tax Payable

A liability account recorded on the balance sheet that represents the amount of sales tax collected from customers and owed to the government.

Estimated Returns Inventory

The provision of goods that are expected to be returned by customers, considered in inventory and financial accounting.