Page 311 - Accounting Information Systems

282 PART II Transaction Cycles and Business Processes

Asset Acquisition Post Check Register General Ledger Post 7 General Ledger Process Asset Maintenance User Department

Disbursements

6 Journal Voucher Journal Voucher Journal Voucher Asset Changes Depreciation Schedule
Cash

Authorize Payment Asset Cost Data 5 Fixed Asset Accounting Post Fixed Asset Sub Ledger
Accounts Payable Sub Ledger 4 Accounts Receiving Report

Post Payable Receiving Report Disposal Report

SYSTEM 3 Receiving Disposal Process

ASSET 1 Authorization Procedures Purchase Order

FIXED Supplier's Invoice Disposal Approval

FOR Purchase Requisition Purchase Approval
DIAGRAM 2 Purchasing Packing Slip 8 Authorization

FLOW User Department Purchase Order Disposal Request

DATA Vendor

RE Payment Asset Disposal User Department
U 6-11
G
FI Asset