Figure TB-4 $\text { Manual Update to Accounts Receivable}$ $\text {Subsidiary Ledger}$

question 100

Essay

Figure TB-4.7 shows several systems flowchart routines that intentionally violate good flowchart construction procedures.
Required:
Redraw each of the routines so that they conform to the guidelines and other techniques presented in the text for drawing systems flowcharts. HINT: Be alert to the description of each routine; the descriptions should govern your solution.
(A) $\text { Manual Update to Accounts Receivable}$
$\text {Subsidiary Ledger}$


(B) $\text {Query Computer ized Accounts Receivable}$
$\text {Mastar Data}$


(C) $\text {Manual Preparation of a Customer Invoice}$
$\text {from a Shippina Notice}$



(D) $\text { Print a Report in Data Processing and Send it }$
$\text {to the Accounts Receivable Department}$

(E) $\text { Print a Report on a computer in the Accounts Receivable Department}$



(F) $\text {Update an Accounts Receivable Master}$
$\text { data (maintained on disk) from event}$
$\text {data on disk}$

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Definitions:

FOB Shipping Point

A shipping term indicating that the buyer assumes ownership and responsibility for goods at the seller's location, and thus is responsible for the shipping costs and potential damages.

Ownership

The legal right or title to an asset or property, encompassing the control, use, and disposition of the asset.

Perpetual System

An inventory management system that records sales and purchases of goods instantly through computerized systems to maintain accurate inventory levels at all times.

Revenue Side

Refers to the income-generating aspects of a business, focusing on activities that bring revenue into the company.