Page 255 - Accounting Information Systems
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226 PART II Transaction Cycles and Business Processes
Supplier
Check
Check Register Disbursement General Ledger
Payment Detail Prepare Cash Voucher Posting Detail
Journal J V
Voucher Packet Check Copy Voucher Post to General Ledger
SYSTEM Open AP File (Voucher Payable) Due Date, Amount Due Identify Liabilities Due Update AP Record AP Summary Approved Journal Journal Voucher File
DISBURSEMENTS Check Number, Payment Date Voucher Packet, Check Copy
CASH AP Sub Ledger (Voucher Register) Closer Voucher File
FOR
DFD
E
GUR 5-10
FI
