Flowcharting Made Simple
Mark W. Lehman · Journal of accountancy online/Journal of accountancy · 2000
Spreadsheet tools do the job. EXECUTIVE SUMMARY * AS CPAs ADVANCE INTO HIGHER managerial positions, taking on more strategic responsibilities, many find that flowcharts enable them to better communicate their complex plans. * ALTHOUGH SUPERB COMPUTER flowchart software applications are on the market, it's possible to use the tools built into Excel to create professional-looking graphics to illustrate complex accounting systems, organization charts and data-flow diagrams. * BOTH WORD AND POWERPOINT contain similar flowchart features, but Excel has two unique advantages that make it a better choice: * The Excel work area is virtually unlimited, allowing users to create large flowcharts not hemmed in by margins or page length. * For charts that require some computing steps, Excel can do the calculations automatically. * WHEN WRITING DESCRIPTIONS, remember that a flowchart symbol already communicates a message to the reader; for example, an arrow indicates a direction of movement and a diamond is universally understood to be a decision point. So your description should clarify this message--not be redundant. * A CONNECTOR IS MORE THAN simply a line. If you move the flowchart symbols it is connected to, the connector adapts in slope and size to maintain the connection. As CPAs advance into higher managerial positions and take on more strategic responsibilities, many find that flowcharts and similar graphic representations enhance their efforts and enable them to better communicate complex plans. Although you can buy superb flowchart software, it's possible to use the tools built into Excel to create professional-looking graphics to illustrate complex accounting systems, organization charts and data-flow diagrams. (For more on graphic software applications, see Picture That, JofA, Feb.00, page 43.) Both Word and PowerPoint contain similar built-in flowchart features, but Excel has two unique advantages that make it a better choice. First, the Excel work area is virtually unlimited, allowing the creation of large flowcharts not hemmed in by margins or page length--until, of course, you print them. Second, for charts that require some computing steps, Excel can do the calculations automatically and place the results in the flowchart. CREATE THE STRUCTURE The first step in creating a flowchart is to build a basic structure by determining the people involved (if it's an organization chart) or the functions and steps to be represented (if it's a data-flow diagram). The two-part flowchart in exhibit 1, page 78, is a typical sales-order-entry chart. It contains two functions, or in this case, column headings: the role of the computer and the role of the sales representative in entering the sales order. [Exhibit 1 ILLUSTRATION OMITTED] To access Excel's flowchart symbols, go to the Drawing toolbar (see exhibit 2, page 79). If it's not already visible, go to the toolbar and select View, Toolbars, Drawing. When the Drawing toolbar appears on the bottom of the screen, click on AutoShapes to display its menu of categories (see exhibit 3, page 79). Select Flowchart to display its 28 symbols (see exhibit 4, page 79). Pointing your cursor to any symbol generates a yellow ScreenTip window containing a brief description of the symbol. [Exhibits 2-4 ILLUSTRATION OMITTED] When you click on a desired symbol, the menu disappears, revealing the crosshair (+) mouse pointer. Move the crosshair to where you want to place the symbol; when you release the button the symbol will appear. If you double-click on the symbol, a Format AutoShape screen appears (see exhibit 5, below) that lets you format many of its properties: color, relative size and line thickness. Experiment with the various choices to view the effects you can create. [Exhibit 5 ILLUSTRATION OMITTED] A single click on the symbol will evoke eight small boxes, called handles, that surround the object (see exhibit 6, page 80). …