Expenditure Cycle Business Activities

1
Expenditure Cycle Business Activities
Purchase Order Processing
Invoice Approval
Receiving
Cash Disbursement
2
Purchase Order Processing
Purchasing Manager
Computer
Production or Inventory
Inventory Master
Vendor Master
Requisition
Enter Requisition
Open Purchase Orders
Process Orders
1
2
Review Sign
3
4
Purchase Order 5
Requisition
1
2
Vendor
3
Receiving
4
N
Accounts Payable
Purchase Order 5
Requisitioner
3
Receiving and Inventory Handling
Receiving Clerk
Computer
Purchasing Manager
Vendor
Open Purchase Orders
Purchase Orders
Packing Slip / BOL
Count Goods Reconcile Documents
Inventory Master
N
Enter Receiving Data
Update Files Print Report
Inventory Control
Packing Slip
Verify Receiving Report
2
Receiving Report 1
Purchase Order
Verified Receiving Report
N
Accounts Payable
4
Invoice Approval
Computer
Accounts Payable Clerk
Vendor
Purchasing Manager
Receiving Clerk
Open Purchase Orders
Purchase Order
Receiving Report
Invoice
Vendor Master
Match and Compare
N
Update Files
Enter Billing Data
Open Invoices
Disbursement Voucher
Purchase Order
Receiving Report
Invoice
Unpaid D
Match and Compare
5
Cash Disbursements
Cashier
Computer
A/P Clerk
Cash Disbursements
Open Invoices
Voucher Package
Vendor Master
Update Files Print Checks Register
Enter Voucher Data
Cancel Vouchers Review Checks Sign Checks
Checks
Disbursements Register
Remittance Advises
Controller
Checks
Voucher Package (Cancelled)
Remittance Advises
A/P Clerk
Vendor