One drawback of decision tables is that they do not show the order in which a program tests data conditions or takes processing actions, as do program flowcharts. This is a major deficiency because the order in which accounting data are tested or processed is often as important as the tests or processing themselves. A second drawback is that decision tables require an understanding of documentation techniques beyond flowcharting. Finally, decision tables require extra work to prepare, and this work may not be cost effective if program flowcharts must be prepared anyway.