On the first picture is the basic concepts of a flowchart and I believe also the payment cycle if someone can confirm.

On the second picture is the flowchart for the aquisition & payment cycle for XYZ company.

Now my question is On the second picture which has the official aquisition & payment cycle for XYZ company, my question is I want to know what each section in the second picture falls in the concepts of the 1st picture. For example, does (vendor issues shipment) fall into (cash disbursements journal) concept in picture 1?

Thanks.

Journals Transactions Acquisition of goods & services Acquisitions Journal Ledgers, Trial Balance, and Financial Statements -General Ledger and subsidiary . Cash records Disbursements Journal General Ledger trial balance o Financial Statements . General Journal