Cathay Company purchases merchandise from Golden Company (Golden). The purchasing department of Cathay sends Goldens invoice to Megan, the accounts payable clerk, who manually records the invoice in the accounts payable subsidiary ledger. Once the invoice is recorded, it is forwarded to Phillip, the cash disbursements clerk, for payment processing. Phillip prepares a check to pay the invoice and sends the check and invoice to Josephine, the company treasurer. Josephine approves and signs the check and marks Paid on the invoice. Josephine then mails the check to Golden and returns the paid invoice to Phillip for recording in the cash disbursements journal and filing. Once a week, Megan manually posts disbursement data from the cash disbursements journal to the accounts payable subsidiary ledger.

Required:

Referring to the above case, write a set of guidelines for preparing a business process diagram (BPD) for Cathays cash disbursement process. (No need to draw BPD).