Your model building (the flowchart) should keep in mind that when you pursue a career in accounting you must adhere to the highest of standards....that is, become a professional! Be sure that your model incorporates all aspects of a profession. Being a professional accountant is, I believe, a lifestyle choice. Becoming an accountant is a rigorous, demanding process. You need to "jump through the hoops, ascend the mountain", (etc, etc, etc) to gain the rights and responsibilities of being an accountant. Then and only then will you become an accountant!

This is example. Could you make flowchart similar the picture of Emerging Issues in Accounting - ACCT-4002