A few days later, a hard-copy vendor’s invoice arrives at the AP department. The AP clerk accesses the purchases system from her terminal and reviews the digital purchase order and receiving report to ensure that the items ordered were received and that the bill is correct. The clerk then records the invoice in the digital Vendor invoice file, and sets up an account payable record in the digital AP file. The AP is assigned a due date when it will be paid.

Finally, the clerk files the hard-copy invoice in the department. The cash disbursement clerk reviews the AP file for items that are due and approves payment. The system automatically records the disbursement in the digital cash disbursement journal and prints a hard-copy check, which is sent to the vendor. The clerk prints a summary of all cash disbursements made and files it in the department.

Required

Prepare a system flowchart of the procedures described previously.