AB accounts payable department consists of one (1) person who is responsible for verifying the invoices before paying them.

• When the accounts payable clerk receives a batch of invoices, typically in the form of a paper bills in the mail, she sorts them by vendor and purchase order number.
• On Tuesday of every week, the accounts payable clerk meets with the purchasing department to review the bills with the purchase orders to verify the bills were for the correct items at the correct price. AB purchasing department contacts the vendor to reconcile any differences (either to the purchase order or to the invoice, which would require the vendor to generate another invoice).
• The accounts payable clerk meets with AB receiving department every Wednesday to verify that the ordered items have indeed been received. The receiving department contacts the purchasing department of any discrepancies, and the purchasing department, in turn, contacts the vendor about the discrepancy. Again, reconciliation would require adjusting the purchase order, invoice, or both.
• Finally, the accounts payable clerk processes the invoice for payment. Payments are always made on Fridays.
• Note that invoices are received throughout the week and are sorted whenever the clerk has time to perform that task. Using a diagramming tool (Visio, Lucidchart, PowerPoint) model the existing process. Use swim lanes to show process participants, and separators to show time scales. Remember to submit in PDF format