Page 265 - Accounting Information Systems
P. 265
236 PART II Transaction Cycles and Business Processes
Cash Disbursements A Transaction Listing Transaction Listing File
Copy
Copy
Check Match Copy Copy Check Sign Checks Check Vendor
Match Check with Support Documents in Open Voucher File
Check Copy
Accounts Payable PR PO RR Invoice
RR Invoice Voucher Voucher Check
PO
PR Closed Voucher File
Open Voucher File
A
(Continued) GL Batch Totals Transaction Listing Copy
SYSTEM Copy Check General Ledger Updated
PURCHASES Data Processing Cash Disbursements System Voucher Register Search Voucher File for Items Due. Write Checks, Record in Check Register Closed AP File End-of-Day Procedures: General Ledger Update Update GL from Batch Totals
BATCH
E Check Register (Cash Disbursements Journal) Batch Totals Inventory Open AP Closed AP Cash Disbursements
R 5-14
U
FIG
