Name: Darrel P.

Sapinoso

Course/Block: BSA-2A

1. It is necessary to prepare and use data flow diagrams as it makes it visually simple to
represent process that is abstract and detailed.
2. Document flowchart - it shows the flow of documents and data for a process, useful in
evaluating internal controls
System flowchart - it depicts the data processing cycle for a process
Program flowchart – it illustrates the sequence of logic in the system process
3. it is necessary for company to document their accounting information system as it will
help them determine if there is a need for improvement, errors, and to understand the
system. This would also help in operating the system for new users in tracking
accounting and business activity of the company.