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Picture that.

How to tell the story with graphics.

The managers of a large Midwest company were shocked when they reviewed a diagram diagram /di·a·gram/ (di´ah-gram) a graphic representation, in simplest form, of an object or concept, made up of lines and lacking pictorial elements.  of their computer network and discovered a redundant $325,000 data communications data communications, application of telecommunications technology to the problem of transmitting data, especially to, from, or between computers. In popular usage, it is said that data communications make it possible for one computer to "talk" with another.  link between the West Coast office and headquarters. As it turned out, the line had been installed mistakenly mis·tak·en  
Past participle of mistake.

1. Wrong or incorrect in opinion, understanding, or perception.

2. Based on error; wrong: a mistaken view of the situation.
 while a key network engineer was on vacation. The discovery confirmed once again that not only is a picture worth a thousand words but also it's often the best way to visualize and examine complex subjects. That's why CPAs working with complex spatial subjects should consider using graphics to help them visualize and explain those subject to others.

Although diagrams certainly can be prepared freehand See Macromedia FreeHand.  or with a word processor, the most efficient way is with a computer program specifically designed to do the job. In this article we help you find such a program, called graphical documentation (GD) software.


Specific uses for diagrams in accounting settings abound. CPAs frequently use flowcharts to analyze and illustrate internal controls, but today there are many more applications--charting the flow of information processes, mapping an organizational structure This article has no lead section.

To comply with Wikipedia's lead section guidelines, one should be written.
 and graphically identifying the sources of data flowing into financial statements.

It's no surprise that most people would rather view process maps and graphical symbols than read descriptions. Exhibit 1, page 44, is an example of a process map for a university's new student enrollment and collection process. Imagine how many words would be required to describe the same process.


GD software also can assist in developing custom software applications--(for example, spreadsheet spreadsheet

Computer software that allows the user to enter columns and rows of numbers in a ledgerlike format. Any cell of the ledger may contain either data or a formula that describes the value that should be inserted therein based on the values in other cells.
 templates for calculating depreciation)--projects of growing popularity among accountants.

But the software provides an even greater benefit: GD software lets you electronically link a graphic to a source file. In other words Adv. 1. in other words - otherwise stated; "in other words, we are broke"
put differently
, if a number in a spreadsheet was dynamically linked to a corresponding number in a GD software graphic, the number in the graphic would change automatically when the spreadsheet number changes. Of course, we can't demonstrate the dynamic links on this page, but if any of the numbers in exhibit 2, page 45, were dynamically linked to, say, a spreadsheet file where such underlying data were stored, a change to the spreadsheet number would automatically change the corresponding number in the graphic.



To help you select a GD package, we look at four leading commercial products and suggest you examine the following features:

Ease of use. To many, this may be the most important consideration in choosing a package, but we believe you should not select a program just because it's easy to use. Instead, base your decision on how well a package can help you in your work.

For most GD applications, the learning curve is not very steep. GD packages tend to be relatively similar: They have many functions common to Windows programs. For example, most support the conventional drag-and-drop process: To select a menu function, click on the appropriate icon and drag it to the desired location and then release the mouse button.

One package, allClear, even provides a choice between using drag-and-drop and a text-based system in which it converts user-created text directly into software-generated chart graphics (see exhibit 3, page 46). The process resembles Microsoft PowerPoint, in which the software automatically structures the text.

Exhibit 3: Product Information for Graphical Documentation Software
Product                              allClear

Version                                4.5
Vendor                                 SPSS
Telephone                          800-543-2185
Web home page           
List price                             $400

System Requirements

Operating systems                Windows 95, 98,
                                      NT 4.0
Minimum processor                 486 or better
Minimum RAM                           16 Mb
Minimum hard-disk space               40 Mb


Application building
(allows conversion of
diagram to an
executable program)                     No
Wizards                                 No
Ability to import
spreadsheets and
databases                              Yes
Linking nodes to files                 Yes
HTML output capability                 Yes
Special features               Option of converting
                                 text outline to
                               Checks text outline
                                  for logic/flow

Product                             FlowCharter

Version                                  7
Vendor                               Micrografx
Telephone                           888-744-1210
Web home page    
List price                            $299.95

System Requirements

Operating systems                 Windows 95, 98,
                                       NT 4.0
Minimum processor                 486DX or better
                               (Pentium recommended)
Minimum RAM                             8 Mb
                                (16 MB recommended)
Minimum hard-disk space               32-86 Mb


Application building
(allows conversion of
diagram to an
executable program)                     Yes
Wizards                                 Yes
Ability to import
spreadsheets and
databases                               Yes
Linking nodes to files                  Yes
HTML output capability                   No
Special features                 WebCharter feature
                                  maps Web sites,
                                 Living FlowCharts
                                feature helps users
                               navigate through large

Product                               SmartDraw

Version                           Professional 5.0
Vendor                           SmartDraw Software
Telephone                           800-501-0314
Web home page           
List price                               $99

System Requirements

Operating systems                  Windows 95, 98,
                                       NT 4.0
Minimum processor                   486 or better
Minimum RAM                             8 Mb
                                 (32 Mb recommended)
Minimum hard-disk space                 20 Mb


Application building
(allows conversion of
diagram to an
executable program)                      No
Wizards                                  No
Ability to import
spreadsheets and
databases                       Yes (through cut and
                               paste or insert object)
Linking nodes to files                   No

HTML output capability                   No
Special features                  Free 30-day trial
                               available at Web site.

Product                                  Visio

Version                            Professional 5.0
Vendor                          Visio Corp. of America
Telephone                            800-248-4746
Web home page         
List price                             $359.95

System Requirements

Operating systems                   Windows 95, 98,
                                        NT 4.0
Minimum processor                    486 or better
                                 (Pentium recommended)
Minimum RAM                       16 Mb (Windows 95,
                                    98), 24 Mb (NT)
Minimum hard-disk space                  15 Mb


Application building
(allows conversion of
diagram to an
executable program)                       Yes
Wizards                                   Yes
Ability to import
spreadsheets and
databases                                 Yes
Linking nodes to files                    Yes
HTML output capability                    Yes
Special features                     Online demos,
                                  customer templates,
                                  Web-based downloads

The more features and functionality a software program has, the more complex it tends to be. However, it doesn't necessarily follow that the most feature-rich GD packages also are the most difficult to use. Quick tours, tutorials and easily accessible wizards make even the most complex packages user-friendly.

Symbol sets and templates. GD packages differ from each other in the number and type of drawing objects they can produce; the objects are collectively called symbol sets. Most packages contain more symbols than you'll ever need--FlowCharter has almost 4,000, allClear comes with 380, SmartDraw has about 2,000 and Visio contains more than 1,000 network and telecom shapes alone. Typically, these symbols are collected into subsets called templates, or libraries, that focus on specific charting tasks--for example, symbols for drawing organization charts, developing computer networks, depicting project management activities and designing floor plans.

Drawing features. All the GD programs in this article can customize symbols with shading See Phong shading, Gouraud shading, flat shading and programmable shading. , borders and colors. They also let you redesign re·de·sign  
tr.v. re·de·signed, re·de·sign·ing, re·de·signs
To make a revision in the appearance or function of.

 templates. For instance, in allClear, clicking on a toolbar A row or column of on-screen buttons used to activate functions in the application. Many toolbars are customizable, letting you add and delete buttons as required. Toolbars may be fixed in position or may float, which means they can be dragged to a more convenient location in the  button instantly reorganizes a segment of a diagram into a horizontal (right-to-left) view or a mirror image (left-to-right) view.

Features that affect the lines that link graphics and resizing of the graphics also distinguish GD packages from one another. For example, data flow diagrams A description of data and the manual and machine processing performed on the data as it moves and changes from one stage to the next. It also includes the locations where the data are placed in permanent storage (disk, tape, etc.).  call for curved line connectors. Any GD program will draw a straight line, but curved lines are more difficult. You can control the curvature curvature

Measure of the rate of change of direction of a curved line or surface at any point. In general, it is the reciprocal of the radius of the circle or sphere of best fit to the curve or surface at that point.
 of a line by clicking on just one point along the line or, better yet, on multiple points along the line to fine-tune the curve. All four products listed here allow for adjustments at multiple points.

Automatic line resizing is a real asset when symbols need moving. It's frustrating frus·trate  
tr.v. frus·trat·ed, frus·trat·ing, frus·trates
a. To prevent from accomplishing a purpose or fulfilling a desire; thwart:
 to change arrow links in a flowchart manually when some symbols need repositioning repositioning Laparoscopic surgery The changing of a Pt's position during a procedure to improve access or visualization of the operative field, which may be linked to complications, as it changes anatomic planes of operation. Cf Laparoscopic surgery. . All the packages in this article automatically resize Verb 1. resize - change the size of; make the size more appropriate
size - make to a size; bring to a suitable size

rescale - establish on a new scale

Another useful feature is a function called snap-to-grid, which automatically aligns symbols horizontally and vertically to a grid on the screen. It also lets you turn off the snap-to-grid function so you can position an object at an angle to the grid lines.

Text manipulation. If you've tried using word processor drawing tools to create a graphics document, you know how daunting daunt  
tr.v. daunt·ed, daunt·ing, daunts
To abate the courage of; discourage. See Synonyms at dismay.

[Middle English daunten, from Old French danter, from Latin
 it can be. The text may not fit inside the symbols, and even when it does, centering the text is difficult. GD software simplifies the task. When you enter text inside a symbol, some programs change the symbol's size to accommodate the text automatically while keeping the text size constant; some programs use automatic text sizing--adjusting the font font
 or typeface or type family

Assortment or set of type (alphanumeric characters used for printing), all of one coherent style. Before the advent of computers, fonts were expressed in cast metal that was used as a template for printing.
 size while keeping the symbol a uniform size; and some programs provide a choice. In general, it's preferable to keep the symbols of similar size. SmartDraw and Visio provide a choice. With FlowCharter, the font size stays constant as the symbol size changes. While allClear does not make either text or symbol size adjustments automatically, it does include tools that will do it.

Another valued feature is text rotation. Obviously, when you draw vertical lines in a chart, it's helpful to be able to align align (līn),
v to move the teeth into their proper positions to conform to the line of occlusion.
 the accompanying text parallel to those lines. Similarly, it's often helpful to embed em·bed   also im·bed
v. em·bed·ded, em·bed·ding, em·beds
1. To fix firmly in a surrounding mass: embed a post in concrete; fossils embedded in shale.
 text at unusual angles--for example, within the arrows shown in exhibit 2. Again, most GD software (including all the packages in this article) can rotate text and symbols.

Not every GD package has a spell check feature. Generally, the less expensive products lack it. The professional version of SmartDraw contains one, but not the standard version. All the Visio products, allClear and FlowCharter include it.

OLE. A Windows feature, object linking and embedding See OLE.

(operating system) Object Linking and Embedding - (OLE) A distributed object system and protocol from Microsoft, also used on the Acorn Archimedes. OLE allows an editor to "farm out" part of a document to another editor and then reimport it.
 (OLE), allows you to cut and paste To move an object from one location to another. When the operation is complete, there is nothing left in the original location. It may refer to relocating files from one folder to another or to relocating selected text or images from one document to another.  graphics, text and tables from one Windows program to another, so that when you're drafting a memo with a word processor, OLE will let you insert a drawing of an organization chart directly into your document. OLE also enables you to customize the object's height, width and page placement within the document.


It's important to understand the difference between embedding 1. (mathematics) embedding - One instance of some mathematical object contained with in another instance, e.g. a group which is a subgroup.
2. (theory) embedding - (domain theory) A complete partial order F in [X -> Y] is an embedding if
 and linking objects in target documents. An embedded Inserted into. See embedded system.  object is one that is copied from one application to another, as described in the preceding paragraph. In contrast, a linked object isn't actually contained in the target document; it remains in its original file and is only referenced, or called upon, so it can be seen in the target document, but it never actually moves. Linking becomes advantageous when the source object undergoes a change--such as a variable number in a spreadsheet. Any time that source number changes, the change is reflected automatically in the target document; as a result, the source object in the target document always will be current.

But linking also has disadvantages: The links are lost if the target document is ported (sent) to another computer unless the other computer is on the same network and the link address is revised. So if you know that a file will be ported to a place mat your computer can't access, embed rather than link.

The GD software packages in this article--with the exception of allClear--can import files from competitor programs; that's a feature of particular advantage if a colleague uses a different GD brand.

Web features and connectivity. When creating a complex diagram that must be shared with others, it's helpful to place it on a Web page for easy access. Visio Pro and allClear let you output files in HTML HTML
 in full HyperText Markup Language

Markup language derived from SGML that is used to prepare hypertext documents. Relatively easy for nonprogrammers to master, HTML is the language used for documents on the World Wide Web.
. In addition, FlowCharter, allClear and Visio can create links to Web pages.

Application-building capabilities. FlowCharter and Visio can be used to build applications. With them you can embed macros in charts so that clicking on a symbol will evoke e·voke  
tr.v. e·voked, e·vok·ing, e·vokes
1. To summon or call forth: actions that evoked our mistrust.

 an executable program See executable code.  or dialog boxes A movable window that is displayed on screen in response to the user selecting a menu option. It provides the current status and available options for a particular feature in the program.  that can be programmed to perform tasks, including instructions to users and displays of useful feedback.

Application development. While not all CPAs need software development tools, those who do will find some GD programs especially helpful. They can use GD software to build applications. Some programs (Visio and FlowCharter) can write scripts in Visual Basic (a popular programming language). In addition, allClear outlines may be saved as a text file for use in creating a Visual Basic script (language) Visual BASIC Script - (VBScript) Microsoft's scripting language which is an extension of their Visual Basic language. VBScript can be used with Microsoft Office applications and others. It can also be embedded in web pages but can only be understood by Internet Explorer. .


Which package is best? All these products are competent and user-friendly. A best choice depends on your specific needs.

Before you decide on a package, think about the kinds of graphical documentation you use in your work. All four packages can generate all the graphics diagrams that accountants generally use. For example, flowcharts for evaluating information and internal control systems; process maps, like the one shown in exhibit 1, for showing a pictorial diagram of a business's activities and processes; data flow diagrams for designing information systems; entity-relationship diagrams entity-relationship diagram - entity-relationship model  for use in modeling and depicting database designs. To make their use even easier, the packages include templates and models.

A second selection criterion might be the extent to which a particular GD package is user-friendly and easy to learn. Although this matter is subjective, check to see that a package lets you navigate (1) "Surfing the Web." To move from page to page on the Web.

(2) To move through the menu structure in a software application.
 easily and intuitively.

A third criterion is price. But as you see in exhibit 3, except for SmartDraw, the price spread is not that large.

GD software clearly can enhance the work of many accountants. It should be added to the collection of tools available to the professional.


* SOFTWARE THAT PREPARES diagrams, such as flowcharts, can be a handy addition to an accountant's toolbox See toolkit and toolbar. .

* SPECIFIC USES FOR DIAGRAMS in accounting settings abound. CPAs long have used flowcharts to analyze and illustrate internal controls, but today there are many more applications--from the flow of information processes to mapping an organization chart to graphically identifying the sources of data that flow into financial statements.

* ANOTHER USE FOR graphical documentation (GD) is to help develop custom software programs.

* ONE OF THE GREATEST benefits of GD software is its ability to link a graphic to a source file so any change in a source file number is displayed in the graphic.

* WHAT TO LOOK FOR in a GD package:

Ease of use. To many users, this may be the most important consideration in choosing a package, but resist that temptation Temptation
Terror (See HORROR.)


as fruit of the tree of knowledge in Eden, has come to epitomize temptation. [O.T.: Genesis 3:1–7; Br. Lit.
. Instead, base your decision on what a package can do to help in your work.

Symbol sets and templates. Check to see that the package you like has all the symbols and templates you will likely need.

Drawing features. Such functions as adjustable curved line connectors, automatic line resizing, text rotation and the snap-to-grid feature are important.

NANCY A. BAGRANOFF CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. , DBA, is associate professor of accounting at the R. T. Farmer School of Business Administration, Miami University Miami University, main campus at Oxford, Ohio; coeducational; state supported; chartered 1809, opened 1824. The library has extensive collections in literature and American history, including the William Holmes McGuffey Library and Museum and the Edgar W. , Oxford, Ohio Oxford is a college town located in the southwestern portion of the U.S. state of Ohio in northwestern Butler County in Oxford Township, originally called the College Township. The population was 21,943 at the 2000 census (approximately 16,000 students are included in this figure). . Her e-mail address See Internet address.

e-mail address - electronic mail address
 is MARK G. SIMKIN, PhD, is professor of accounting and CIS Cis (sĭs), same as Kish (1.)

(1) (CompuServe Information Service) See CompuServe.

(2) (Card Information S
 at the College of Business Administration, University of Nevada, Reno The University of Nevada, Reno (Nevada or UNR) is a university located in Reno, Nevada, USA, and is known for its programs in agricultural research, animal biotechnology, and mining-related engineering and natural sciences. . His e-mail address is simkin@equinox equinox (ē`kwĭnŏks), either of two points on the celestial sphere where the ecliptic and the celestial equator intersect. The vernal equinox, also known as "the first point of Aries," is the point at which the sun appears to cross the The authors wish to thank John E Lacher, CPA, a custom applications developer in Worthington, Ohio Worthington is a city in Franklin County, Ohio, United States. The population was 14,125 at the 2000 census. The city was founded in 1803 by the Scioto Company led by James Kilbourne, who was later elected to the United States House of Representatives. . His e-mail address is

FlowCharter 7 recently was upgraded to iGrafx. Everything said in the article about FlowCharter also is true for iGrafx except for the following:

* The price is $400.

* It needs at least a Pentium computer; Windows 95, 98 or NT; and 16 to 32 megabytes of RAM.
COPYRIGHT 2000 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2000, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Title Annotation:graphics software
Author:Bagranoff, Nancy A.
Publication:Journal of Accountancy
Geographic Code:1USA
Date:Feb 1, 2000
Previous Article:Better budgets.
Next Article:Securing the future.

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