Compton Falls Enterprises – Conversion Process Map
General Ledger
Storeroom (or Stores)
Production Room
Cost Accounting
Production Planning
Review Inventory
Ledger
Production?
File Material
Requisition
Forecast
Order Items?
Retrieve Necessary
Materials
Collect Time Cards
Calculate Variances
File Journal
Vouchers
Compton Falls Enterprises – Conversion Process Document Flowchart
General Ledger
Storeroom (or Stores)
Production Planning
Production Room
Cost Accounting
Monitor
Items on
Hand
Sales
Routing Slip
Bill of Materials
Routing Slip
Bill of Materials
2
Purchase
Requisition
Purchase
Requisition
Purchasing
Retrieve
Materials
A
Time Cards
Employees
Time Cards
Job Cost Sheets
Bokka Ski Lines, Inc. – Conversion Process Map
General Ledger
Production Planning/Control
Storekeeping
Production
Cost Accounting
Review Inventory
Status
Prepare Purchase
Requisition
Prepare Inventory
and Production
Documents
Retrieve Necessary
Materials
A
Copy Bill of
Materials and
Routing Slip
Calculate Variances
Update Inventory
Ledger
Sales
Purchasing
Accumulate
Employee Hours
Personnel
B
C
A
B
C
Bokka Ski Lines, Inc. – Conversion Process Document Flowchart
No
Yes
General Ledger
Storekeeping
Production Planning/Control
Production
Cost Accounting
Review
Inventory
Status
Prepare Purchase
Requisition
Order
Materials?
Calculate
Variances
Sales
Accumulate Job
Costs
Accumulate
Employee Hours
Personnel
B
Inventory Status
Report
Engage Labor &
Initiate Production
Accumulate Actual
Product Costs
Inventory
Ledger
Inventory Status
Report
1
Purchase
Review
Inventory
Status
Job Tickets
2
1
Time Sheets
Accumulate
Employee Hours
Standard
Cost
Records
Variance
Reports
D
E