Page 337 - Accounting Information Systems

308 PART II Transaction Cycles and Business Processes

HR and Payroll System (Expenditure Cycle)

Purchase System (Expenditure Cycle) Payroll Time Card

Purchase Requisition Production Schedule, Work Order, Move Ticket, Materials Requisition Perform Production Operations Materials Requisition, Completed Work Order RM Inventory Usage Levels Production Level FG Inventory Job Time Cards, Move Tickets

Plan and Control Production Purchase Requisition Maintain Inventory Control Journal Voucher Materials Requisition

Sales Forecast Inventory General Ledger
Marketing System Work Order Level System

PROCESS Sales Orders BOM RS Journal Voucher

PRODUCTION Perform Cost Accounting

BATCH Sales Order System (Revenue Cycle) Bill of Materials Route Sheet labor, material

OF Cost Standards OH, Labor, materials, Work In Process
DFD OH allocation

E 7-2
GUR

FI