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A simple flowchart representing a process for dealing with a non-functioning lamp.. A flowchart is a type of diagram that represents a workflow or process.A flowchart can also be defined as a diagrammatic representation of an algorithm, a step-by-step approach to solving a task.
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
The classification of accounts into real, personal and nominal is based on their nature i.e. physical asset, liability, juristic entity or financial transaction. The further classification of accounts is based on the periodicity of their inflows or outflows in the context of the fiscal year: Income is a short term inflow during the fiscal year.
Record to report or R2R is a Finance and Accounting (F&A) management process which involves collecting, processing and delivering relevant, timely and accurate information used for providing strategic, financial and operational feedback to understand how a business is performing. [1]
Swimlane diagrams first appeared in the 1940s as a variation of the flow process chart called multi-column charts. [1] They were called Swim Lane diagrams by Geary Rummler and Alan Brache in their book Improving Performance (1990). They were first introduced to computer-based diagramming by iGrafx. Swimlanes are also known as "Rummler-Brache ...
Another 1944 graduate, Ben S. Graham, Director of Formcraft Engineering at Standard Register Industrial, adapted the flow process chart to information processing with his development of the multi-flow process chart to display multiple documents and their relationships. In 1947, ASME adopted a symbol set derived from Gilbreth's original work as ...
A ledger account is created for each account in the chart of accounts for an organization and is classified into account categories, such as income, expense, assets, liabilities, and equity; the collection of all these accounts is known as the general ledger.
Business Process Model and Notation (BPMN) is a standard for business process modeling that provides a graphical notation for specifying business processes in a Business Process Diagram (BPD), [3] based on a flowcharting technique very similar to activity diagrams from Unified Modeling Language (UML). [4]
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