A finished ACC-335 Topic 2 expenditure cycle flowchart example, documenting purchasing from requisition to payment in departmental lanes and marking where each likely error would be caught. Searches like "acc 335 topic 2 assignment example", "acc335 topic 2 sample" and "acc-335 topic 2 example" land here.
What a finished ACC-335 Topic 2 expenditure cycle flowchart looks like
The finished flowchart uses standard symbols and a lane for each party: the kitchen manager, purchasing, the receiving dock, accounts payable, the controller and the supplier. A requisition becomes a purchase order, goods arrive against a receiving report that records what was counted rather than what was ordered, and the supplier's invoice waits in payables until all three documents agree. Each document shows where its copies are filed. Control points are drawn as a distinct marker, and each marker is keyed to a note naming the error it would catch: an unauthorized purchase at approval, a short shipment at the dock, a price change at the match, a second payment of one invoice at the paid stamp. The chart was drawn from a walkthrough, and a note records one step where practice departed from the written procedure.
How an ACC-335 Topic 2 example is structured
The example opens with scope, stating where the documented process begins and ends and which locations it covers. A second part explains how the information was gathered, by walking one real purchase through each desk rather than reading the procedures manual, and gives the date. The flowchart itself follows, laid out left to right in time with a lane per department. A key to the symbols sits beside it so a reader unfamiliar with the conventions can follow. A numbered table accompanies the chart, one row per control marker, giving the error or irregularity the control addresses and whether it prevents the problem or detects it afterward. A short section records the discrepancy found between written procedure and observed practice. The closing paragraph names the step where a single person could currently push a purchase through unchecked.
Scope stated before the chart
The start and end of the documented process are fixed first, so a reader knows whether supplier setup and returns sit inside the chart or outside it.
Drawn from a walkthrough
One actual purchase was followed from desk to desk, which is how the chart captures what people do instead of what the manual says they do.
A lane for every party
Kitchen, purchasing, receiving, payables, the controller and the supplier each have a lane, so a handoff between people shows up as a line crossing lanes.
Control markers keyed to errors
Each control on the chart carries a number linked to the specific mistake it stops, so the page shows protection as well as movement.
Prevent or detect, stated per control
The accompanying table says whether each control blocks a problem before posting or finds it afterward, because a detective control helps only if somebody acts on it.
Where one person could act alone
The close identifies the single step where one employee could currently complete a purchase unchecked, which becomes the subject of later control work.
Where marks go in ACC-335 Topic 2
Flowcharts that trace every document and mark no control are the commonest shortfall on this assignment. They show a purchase moving through the organization without showing where anything could stop it, so nobody reading the chart can judge whether the process is sound. Charts drawn from the procedures manual look tidy and describe a process nobody may follow, and markers who ask how the information was gathered notice the difference. Symbols used inconsistently, a document shape here and a process shape there for the same thing, make the chart unreadable to anybody trained in the conventions. Controls marked without the error each one addresses are decorations. Leaving the supplier or the bank off the chart hides the two points where money and goods actually cross the organization's boundary, and those are where the most expensive errors happen.
Get an ACC-335 Topic 2 example written to your instructions
Send the ACC-335 Topic 2 instructions, your classroom rubric and the process narrative or case the assignment supplies. We build a custom example to those criteria, with lanes for each party, standard symbols keyed, every control tied to the error it catches and the practice gap recorded, in 24 to 48 hours. Your first one costs nothing.
ACC-335 Topic 2 questions, answered
Should I use a document flowchart or a systems flowchart?
Whichever the instructions name, and if they name neither, the purpose decides. A document flowchart follows paper and electronic records between people and is the better tool for showing segregation and handoffs. A systems flowchart follows data through programs and files and is better for showing automated checks. Many examples combine them, provided the key explains every symbol used.
What is a blind receiving count?
A receiving report prepared without the ordered quantity visible, so the dock staff must count what actually arrived rather than confirm a number already printed. It exists to catch short shipments, which a copy of the purchase order would invite people to sign off without counting. Marking it on the flowchart, with the error it addresses, is a typical example of a control shown doing its job.
How do I show a control the system performs?
Place it inside the lane of the system or program, using the process symbol, and key it to the error it catches just as you would a manual control. An automated three-way match that blocks payment when quantities differ is a control whether or not a person touches it. Note any override that lets somebody release a blocked invoice, because an override is where automated controls usually fail.