Why Flowchart Important to Accounting Information System?

This swim lane diagram sample shows the trading process flow.
"Trade, also called goods exchange economy, is to transfer the ownership of goods from one person or entity to another by getting something in exchange from the buyer. Trade is sometimes loosely called commerce or financial transaction or barter. A network that allows trade is called a market. ...
Modern traders ... generally negotiate through a medium of exchange, such as money. As a result, buying can be separated from selling, or earning. ...
Retail trade consists of the sale of goods or merchandise from a very fixed location, such as a department store, boutique or kiosk, or by mail, in small or individual lots for direct consumption by the purchaser. Wholesale trade is defined as the sale of goods that are sold merchandise to retailers, to industrial, commercial, institutional, or other professional business users, or to other wholesalers and related subordinated services." [Trade. Wikipedia]
The swimlane diagram example "Process flowchart - Trading process" was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Process Flowcharts solution from the Business Processes area of ConceptDraw Solution Park.

"A catalog merchant (catalogue merchant in British and Canadian English) is a form of retailing. The typical merchant sells a wide variety of household and personal products, with many emphasizing jewelry. Unlike a self-serve retail store, most of the items are not displayed; customers select the products from printed catalogs in the store and fill out an order form. The order is brought to the sales counter, where a clerk retrieves the items from the warehouse area to a payment and checkout station. ...
The catalog merchant has generally lower prices than other retailers and lower overhead expenses due to the smaller size of store and lack of large showroom space.
There are a few key benefits to this approach. By operating as an in-store catalog sales center, it could be exempt from the "Resale price maintenance" policy of the manufacturers, which can force conventional retailers to charge a minimum sales price to prevent price-cutting competition; it also reduces the risk of merchandise theft, known in the industry as shrinkage.
From the consumer's point of view, there are potential advantages and disadvantages. The catalog showroom approach allows customers to shop without having to carry their purchases throughout the store as they shop. Possible downsides include that customers may be required to give their contact information when an order is placed, take the time to fill out order forms, and wait a period of time for their order to be available for purchase. This wait may be days long, one of the chief vulnerabilities of the catalog showroom approach." [Catalog merchant. Wikipedia]
The UML use case diagram example "System of goods selling via catalogues" was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Rapid UML solution from the Software Development area of ConceptDraw Solution Park.