Documente Academic
Documente Profesional
Documente Cultură
Vendor
Sends the invoice
Inventory
Control Dept.
Inventory control PR 2
files
PR1
A/R
Records liability to
Prepare PR purchase journal
PO 4
PO 2 & PO 3 PO 1
Prepare PO Open A/P file
Receiving SV
Department Prints journal voucher GL
Department
RR3
Receiving
Department
Fixed Assets Data Flow Diagram
Purchasing Department
Prepares PR Files
Prepares acct.
summary
Purchasing
Department
Vendor A/P
Deliver asset Sends invoice
together w/
packing slip
CD GL FILES
Prepares a CD voucher
Department GL Department
vendor check
Cash Disbursements Data Flow Diagram (Purchase System)
Identify items to
be paid
Closed A/P file
Updates the A/P
subs. ledger
Check Register
Vendor User Dept. Purchasing Dept. A/P Dept Cash Disbursement Dept. Fixed Asset Dept. General Ledger Dept.
Invoice PR PR Invoice E D
B B CD
Voucher
Accesse
Updat
s the PC
e A/P
Create
Packing ship Packing subs.
s PO Update Fixed Acct.
ship ledger
the Asset Summary
Vendor Check records subs.
check register ledger
PO Invoice
C
Updat
Acct.
es A/P
CD Summary
subs.
Voucher
ledger
Invoice
Closed
A/P file Fixed Assets System Flowchart
Vendor Inventory Control Dept Receiving Dept. A/P Department Cash Disbursement Dept General Ledger Dept
PO PR PR C B
PO
CD Voucher Journal
PR PR A
PO Voucher
RR
Packing Slip
Prepare
Invoice
s PO Prints a
Record the
vendor
Process the purchase A/P
checks
order journal subs.
Inspects &
PO ledger
counts the Update
products inventory &
PR Vendor check Check A/P control
received
register accts.
D
PO
Packing Slip PO
Store
A RR
room
PO
RR General
CD Voucher
B Ledger
Invoice RR
B
Prints
journal
RR CD Voucher
PO voucher
Inventory C
Open A/P
control
file
Clerk
PO Journal
Voucher
Identifies Update
cash & A/P
items to be
Updates control
paid
inventory accts.
RR Files B
ledger
CD Voucher
PO General
Ledger
Updates
PO
A/P subs. Purchase System Flowchart
ledger
B Voucher
CD Voucher
Post to Prepare
WIP
WIP Voucher
ledger
Time Cards Time Cards account
Update and
General verify
Labor Payroll Ledger accounts
Distribution Summary Register
Clerk
Prepare
Checks
CD Voucher
A
Prints and
updates CD Voucher Voucher Labor
employee
Distribution
payroll
Summary
records
Payroll
B Register
Voucher
Time Cards
Payroll Check
Payroll
Register Payroll Check
Employee
Paychecks
Sign the
check
Supervisor
The documents must be authorized by the authorized clerks and must be kept by its respective custodian. Furthermore, each transaction must be executed by the assigned department in which it is its main job. The Orbits must review and correct
their system for the main purpose of avoidance of fraud.