1. Flowcharting Exercise (flowchart the following activities)
The computer reads the Accounts Receivable master file (from disk) and prepares customer statements
The statements are sent to Accounts Receivable (the department) where the manager reviews them.
After reviewing the customer statements, the Accounts Receivable manager prepares a list of all customer accounts past 60 days and forwards that to the controller. The Accounts Receivable manager then sends the statements to the customers.

2. Flowcharting Exercise (flowchart the following activities)1
The computer reads the Accounts Receivable master file (from disk) and prepares customer statements
The statements are sent to Accounts Receivable (the department) where the manager reviews them.
After reviewing the customer statements, the Accounts Receivable manager prepares a list of all customer accounts past 60 days and forwards that to the controller. The Accounts Receivable manager then sends the statements to the customers. 2 3 4 5 6 7

3. Accts Rec.
Computer
Read &
prepare
statements
A/R
master

4. Accts Rec. Computer Read & prepare statements customer stmts A/R
master
customer
stmts

5. Accts Rec. Computer Read & prepare statements Review & prepare list
customer
stmts
Read &
prepare
statements
A/R
master
Review &
prepare list
customer
stmts
list > 60

6. Accts Rec. Computer Read & prepare statements Review & prepare list
customer
stmts
Read &
prepare
statements
A/R
master
Review &
prepare list
customer
stmts
list > 60
controller

7. Accts Rec. Computer Read & prepare statements Review & prepare list
customer
stmts
Read &
prepare
statements
A/R
master
Review &
prepare list
customer
stmts
list > 60
customer
stmts
customer
controller

8. Accts Rec. Computer Read & prepare statements Review & prepare list
customer
stmts
Read &
prepare
statements
A/R
master
Review &
prepare list
customer
stmts
list > 60
customer
stmts
customer
controller