Case-in-Point 3.4 Accountants disagree about the usefulness of document flowcharts relative to other documenting tools, but onemanuscript reviewer of this book wrote: ‘‘Flowcharting is one of the most essential skills, in my opinion, for a student to learn in a systems course. During my tenure at a CPA firm, I had the opportunity to document several accounting information systems, and document flowcharting was the key skill. When word got around the office that I was a good flowcharter, I got placed on more important clients, furthering my career.’’