After completing this chapter, students will be able to: Use both partial equilibrium and general equilibrium models to explain the effects of tariffs; use the general equilibrium model of a tariff to explain the important lerner symmetry theorem; extend the analysis to trade quotas, and demonstrate the similarities between tariffs and quotas; describe some the many other ways in which governments restrict international trade. | Chapter 6 Flowcharting Outline Learning objectives Flowchart types and uses in AIS Symbols Design considerations Design steps Examples Learning objectives List and discuss the purpose and use of systems flowcharts, document flowcharts, program flowcharts, and hardware flowcharts. Explain the basic parts of and design considerations common to all types of flowcharts. Identify and describe common symbols and information technology tools used in flowcharting. Discuss ways flowcharts impact the design, implementation, and evaluation of accounting information systems. Create and interpret systems flowcharts. Flowchart types & uses in AIS Systems flowcharts Provide a “big picture” overview of a system Often used in AIS to understand business processes As part of an audit As a training tool Document flowcharts Track the flow of documents through an information system Sometimes used in AIS to check & improve document processing Documents include Invoices Checks Remittance advices Flowchart types & uses in AIS Hardware flowcharts Show the relationships between hardware elements of an information system Occasionally used in AIS to understand network components As a form of internal control As a basis for changing network configuration Program flowcharts Show the logic associated with a computer program Almost never used in AIS Symbols Four groups Data Symbols for databases and documents Process Symbols for actions Line Symbol for following the flow Special Various symbols, such as terminators and page connectors Symbols Figure Symbols Here are some examples of how some of the preceding flowcharting symbols might be labeled. Error routine not shown By date Grant credit? Yes No Symbols Prepare purchase order Process payroll Receive inventory Symbols Purchase requisition Start Employee database Design considerations Flowcharting is at least as much “art” as “science.” Independently drawn flowcharts of the same process will almost never be identical. The goal is to produce a | Chapter 6 Flowcharting Outline Learning objectives Flowchart types and uses in AIS Symbols Design considerations Design steps Examples Learning objectives List and discuss the purpose and use of systems flowcharts, document flowcharts, program flowcharts, and hardware flowcharts. Explain the basic parts of and design considerations common to all types of flowcharts. Identify and describe common symbols and information technology tools used in flowcharting. Discuss ways flowcharts impact the design, implementation, and evaluation of accounting information systems. Create and interpret systems flowcharts. Flowchart types & uses in AIS Systems flowcharts Provide a “big picture” overview of a system Often used in AIS to understand business processes As part of an audit As a training tool Document flowcharts Track the flow of documents through an information system Sometimes used in AIS to check & improve document processing Documents include Invoices Checks Remittance advices Flowchart .
