A. Structural design introduced notations and heuristics
B. Structural design emphasis on procedural decomposition
C. It follows Structure chart
D. The advantage is data flow representation
Explanation
The incorrect statement is: "The advantage is data flow representation".
Data flow representation is actually a characteristic of Data Flow Diagrams (DFDs), which are used in Data Flow Design, a different software design methodology. DFDs show the flow of data through a system, whereas structural design focuses on the hierarchical structure of modules and their interfaces.