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

Understand the impact of asset acquisition, improvement, and disposal on financial statements.

Determine the effects of amortization and depletion on net income.

Understand the basic principles of medical coding, including code assignment and the significance of various codes.

Learn the specific abbreviations used in medical coding and their meanings.

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Definitions:

Written-Contract Account

An agreement between the physician and patient stating that the patient will pay a bill in more than four installments.

Payment Installments

Regular, partial payments made over a period of time to settle a debt or purchase price, often involving interest charges.

Practitioner

An individual involved professionally in the practice of a particular occupation, often in the healthcare and medicinal fields.

Initial Letter

The first letter of a word, sentence, or paragraph, which can sometimes be capitalized or stylized for emphasis or decorative purposes.