A system for use in mapping items such as financial transactions. Each transactions has line entries with each line entry relating to a particular object, such as an account. Each line entry has an entry in a first field or in a second field such as money entries in debit and credit fields. The system provides a graphical, visual representation linking objects (accounts) and illustrating (cash) flow between the objects (accounts). An item (transaction) memory stores entries relating to the items (transactions). A first object (account) memory stores entries relating to a first object (account). A second object (account) memory stores entries relating to a second object (account). An interface, keyboard or scanner inputs the line entries of the items (transactions) into the appropriate object (account) memory. A search engine searches the memories and locates the line entries which relate to each of the objects, such as entries which contribute money to or distribute money from an account. A graphics module responsive to the search engine and to the located line entries creates a map interrelating the (cash) flow between the objects (accounts) whereby the map provides the graphical representation interrelating the objects (accounts).