Page 260 - Accounting Information Systems
P. 260
C H A P TER 5 The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures 231
D Summary General Ledger
General Ledger Journal Voucher Post and Reconcile Summary Journal Voucher File
Pending File Purchases Journal Journal Voucher
AP Receiving Report Invoice Cash Disbursement Voucher
Accounts Payable PO Receiving Report PO Post Liability PO Receiving Report
Invoice
Voucher Register Invoice (Copy) C Voucher Pay or Open AP File
B Accounts Payable Sub Ledger
PO Packing Slip File Stores
File
Receiving RR
PO Blind Copy Packing Slip Prepare Receiving Report RR RR RR Receiving Report
A
Inventory Control Inventory Ledger PR PO C Receiving Report Inventory Ledger Summary D
SYSTEM Review Records PR Purchase Requisition C Update Records PR PO RR File
PURCHASE Purchase Requisition Receiving Report Closed PO
MANUAL Purchasing Department Purchase Requisition Prepare Purchase Order PO PO PO PO PO Open PO Reconcile and File Purchase Requisition Purchase Order Purchase Report
RE 5-12
GU Vendor PO Packing Slip A Invoice B
FI PO
