Case # 65, Part 1
Accounts Payable
Cash Disbursements
General Ledger
Vendor
Purchasing
Inventory Control
Receiving
Purchase
Order
2
2
3
Purchase
Order
Purchase
Order
Inventory
Ledger
Packing
Slip
2
Receiving
Invoice
Acc Pay
Ledger
Cash Disbur.
Voucher
Cash Disbur.
Voucher
Packing
Slip
Check
General
Ledger
Prepare Purchase
Order
Update Inventory
Ledger
Prepare Receiving
Report
Update General
Ledger
Case # 66, Part 2
Accounts Payable
Treasurer
Warehouse
Vendor
Purchasing
Receiving
Purchase
Order
Receiving
Report
Receiving
Report
3
4
Packing
Slip
Invoice
Prepare Purchase
Order
Purchase
Requisition
Purchase
Order
2
Purchase
Order
A
B
Purchase
Order
Receiving
Report
Case 67, Purchasing Process Map
Purchasing
Inventory Control
Receiving
Accounts Payable
Inventory
Records
Update Inventory
Ledger and File
PO
Goods with
Packing Slip
Invoice From
Vendor
Case 67, Cash Disbursements Process Map
General Ledger
Cash Disbursements
Cash Disburse-
ments Voucher
Case # 67, Part b – Purchasing
Accounts Payable
Vendor
Purchasing
Inventory Control
Receiving
Purchase
Order
3
Purchase
Order
Purchase
Inventory
Ledger
Packing
Slip
2
Invoice
Acc Pay
Ledger
Cash Disbur.
Prepare Purchase
Order
Update Inventory
Ledger
Prepare Receiving
Report
Case # 67, Part b – Cash Disbursements
Accounts Payable
Cash Disbursements
General Ledger
Invoice
Acc Pay
Ledger
Cash Disbur.
Voucher
Check
General
Ledger
Update General
Ledger
From
Purchase
Case 67, d1, New Purchasing Process Map
Yes
General Ledger
Purchasing
Receiving
Accounts Payable
Inventory Control
Purchase
Requisition
Need?
Authorize
Purchase
Requisition
Receive and
Inspect Goods
Receive Invoice
From Vendor
Reject Request
PO Exists?
Receive and
Inspect Goods
Match?
Reconcile with
Vendor
Case 67, Cash Disbursements Process Map
No
Yes
Accounts Payable
Cash Disbursements
Management
Treasurer
General Ledger
Cash Disburse-
ments Voucher
Prepare Check
Correct?
Reject Payment
Reconcile to Bank
Statement