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Published byShana Patterson Modified over 9 years ago
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1 The Purchasing & Cash Disbursement Process
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2 Internal Perspective of Purchasing Process 1. Purchase requisition sent from inventory control department to purchasing department
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3 Internal Perspective of Purchasing Process 2. Purchase requisitions from various other departments sent to purchasing department
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4 Internal Perspective of Purchasing Process 3. Purchase order sent to vendor
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5 Internal Perspective of Purchasing Process 4. Purchase order notification sent to various other departments or to inventory management process
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6 Internal Perspective of Purchasing Process 5. Purchase order notification sent to receiving department
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7 Internal Perspective of Purchasing Process 6. Purchase order notification sent to accounts payable process
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8 Internal Perspective of Purchasing Process 7. Good and services received from vendor
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9 Internal Perspective of Purchasing Process 8. Receiving notification sent to accounts payable and general ledger processes
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10 Internal Perspective of Purchasing Process 9. Receiving notification sent to purchasing department
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11 Purchasing Process—Context Diagram
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12 Purchasing Process—Level 0 Diagram
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16 ER diagram - Purchasing
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17 Purchasing Process Systems Flow Chart
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18 Purchasing Process Systems Flow Chart, Cont’d.
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19 Control Matrix, Cont’d.
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20 AP/CD Horizontal Perspective 1. Invoice Received from vendor
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21 AP/CD Horizontal Perspective 2. Approved voucher sent to cashier
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22 AP/CD Horizontal Perspective 3. Accounts payable notification sent to general ledger process
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23 AP/CD Horizontal Perspective 4. Check sent from cashier to vendor
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24 AP/CD Horizontal Perspective 5. Paid voucher returned to the AP department
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25 AP/CD Horizontal Perspective 6. Notification of the cash disbursement sent from the cashier to the general ledger process
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26 Vertical perspective-AP/CD
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27 The AP/CD Process—Level 0 Diagram
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28 AP/CD Process Level 1 DFD: Validate Invoice (Assumes non-voucher system—a formal voucher would have space for formal approval and account distribution)
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29 AP/CD Process Level 1 DFD: Make Payment (Triggered by due date of invoice)
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30 Processing Non- Invoiced Disbursements
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31 Entity- Relationship (E-R) Diagram (Partial) for the AP/CD Process
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32 AP/CD Process: Systems Flowchart
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33 AP/CD Control Matrix
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