Referring to Figure 5-12, assuming Inventory Control does not prepare and therefore not providing a Summary.
Referring to Figure 5-13, assuming Accounts Payable does not prepare and therefore not providing a Summary.
Receiving Department Accounts Payable Department Vendor CHAPTERS PO (Blind Copy Packing Slip Purchase Receiving Report Vendor File File Supplier invoice 3 way Match Prepare RR Receiving Report AP Update Purchases Journal Journal Voucher Receiving Receiving Receiving PO (Bind Copy Packing Slip AP Sub Ledger Receiving Supplier invoice The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures Stores Fle Open AP File General Ledger Department Journal Voucher General ledger Joumal Summary BE GL Update File 221 249/754 FIGURE 5-12 BASIC TECHNOLOGY PURCHASES SYSTEM Purchasing Department Inventory Control Purchase Requisition Sales Order System Open Close PO Fle Prepare PO Purchase Requisitions Print PR Vald Vendor File Purchase Purchase Purchase Purchase Requisition Purchase Requisition Purchase Purchase Order Purchase Requisition Receiving Vendor Update Inventory Receiving Report Receiving Report Inventory Sub Ledger Close PO Receiving Report Open PR File Summary 5-13 BASIC TECHNO HNOLOGY CASH DISBURSEMENTS SYSTEM Accounts Payable Cash Disbursements General Ledger Openi AP File Receiving Purchase Supplier Invoice Prepare Check Check Register Summary Journal Voucher Receiving Purchase Supplier Invoice Journal Voucher Check Review AP Packets and Submit for Payment Check Copy Post to GL from Journal Voucher and Reconcile GL to Summary Receiving Purchase Supplier Invoice Receiving Purchase Supplier Invoice Ledger Summary Journal Voucher Sign Chooks AP SUD Ledger Update AP File Check (Copy) Receiving Ra Purchase Supplier Check Copy Receiving Rent Purchase Supplier Check Copy Summary Check Supplier Closed AP File Receiving Department Accounts Payable Department Vendor CHAPTERS PO (Blind Copy Packing Slip Purchase Receiving Report Vendor File File Supplier invoice 3 way Match Prepare RR Receiving Report AP Update Purchases Journal Journal Voucher Receiving Receiving Receiving PO (Bind Copy Packing Slip AP Sub Ledger Receiving Supplier invoice The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures Stores Fle Open AP File General Ledger Department Journal Voucher General ledger Joumal Summary BE GL Update File 221 249/754 FIGURE 5-12 BASIC TECHNOLOGY PURCHASES SYSTEM Purchasing Department Inventory Control Purchase Requisition Sales Order System Open Close PO Fle Prepare PO Purchase Requisitions Print PR Vald Vendor File Purchase Purchase Purchase Purchase Requisition Purchase Requisition Purchase Purchase Order Purchase Requisition Receiving Vendor Update Inventory Receiving Report Receiving Report Inventory Sub Ledger Close PO Receiving Report Open PR File Summary 5-13 BASIC TECHNO HNOLOGY CASH DISBURSEMENTS SYSTEM Accounts Payable Cash Disbursements General Ledger Openi AP File Receiving Purchase Supplier Invoice Prepare Check Check Register Summary Journal Voucher Receiving Purchase Supplier Invoice Journal Voucher Check Review AP Packets and Submit for Payment Check Copy Post to GL from Journal Voucher and Reconcile GL to Summary Receiving Purchase Supplier Invoice Receiving Purchase Supplier Invoice Ledger Summary Journal Voucher Sign Chooks AP SUD Ledger Update AP File Check (Copy) Receiving Ra Purchase Supplier Check Copy Receiving Rent Purchase Supplier Check Copy Summary Check Supplier Closed AP File
