Page 248 - Accounting Information Systems

C H A P TER 5 The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures 219

Journal Voucher File General Ledger

Approved Journal Voucher J V Posting Detail

Pending File Journal Voucher Due, Due Date Post to General Ledger

AP PO, Rec Report Amount AP Sub Ledger (Voucher Register) Open AP File (Voucher Payable)
PO, Rec Report Inventory Summary

Supplier Set up Account Payable PO, Rec Report, Invoice Quantity Received
Invoice Inventory Sub
Purchase Detail Purchases Journal Ledger

Valid Vendor File Terms Purchase Order Copy 2 Open/Closed Update Inventory Records

SYSTEM Inventory Subsidiary Ledger Inventory Levels Monitor Name, Inventory Address, Records PO Copy 4 PO File Rec Report Copy 2 Receiving Report Copy 3 Receiving Report Copy 4 Receiving Report File

PURCHASE Purchase Requisition Prepare Purchase Order Purchase Order 4 (Blind Copy) Receive Goods

FOR Rec Report Copy 5
DFD Purchase Order Receiving

Supplier Bill of Lading, Packing Slip Report Stores
E 5-1
GUR

FI