1. 1 The Purchasing & Cash Disbursement Process

2. 2 Internal Perspective of Purchasing Process 1. Purchase requisition sent from inventory control department to purchasing department

3. 3 Internal Perspective of Purchasing Process 2. Purchase requisitions from various other departments sent to purchasing department

4. 4 Internal Perspective of Purchasing Process 3. Purchase order sent to vendor

5. 5 Internal Perspective of Purchasing Process 4. Purchase order notification sent to various other departments or to inventory management process

6. 6 Internal Perspective of Purchasing Process 5. Purchase order notification sent to receiving department

7. 7 Internal Perspective of Purchasing Process 6. Purchase order notification sent to accounts payable process

8. 8 Internal Perspective of Purchasing Process 7. Good and services received from vendor

9. 9 Internal Perspective of Purchasing Process 8. Receiving notification sent to accounts payable and general ledger processes

10. 10 Internal Perspective of Purchasing Process 9. Receiving notification sent to purchasing department

11. 11 Purchasing Process—Context Diagram

12. 12 Purchasing Process—Level 0 Diagram

13. 13

14. 14

15. 15

16. 16 ER diagram - Purchasing

17. 17 Purchasing Process Systems Flow Chart

18. 18 Purchasing Process Systems Flow Chart, Cont’d.

19. 19 Control Matrix, Cont’d.

20. 20 AP/CD Horizontal Perspective 1. Invoice Received from vendor

21. 21 AP/CD Horizontal Perspective 2. Approved voucher sent to cashier

22. 22 AP/CD Horizontal Perspective 3. Accounts payable notification sent to general ledger process

23. 23 AP/CD Horizontal Perspective 4. Check sent from cashier to vendor

24. 24 AP/CD Horizontal Perspective 5. Paid voucher returned to the AP department

25. 25 AP/CD Horizontal Perspective 6. Notification of the cash disbursement sent from the cashier to the general ledger process

26. 26 Vertical perspective-AP/CD

27. 27 The AP/CD Process—Level 0 Diagram

28. 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)

29. 29 AP/CD Process Level 1 DFD: Make Payment (Triggered by due date of invoice)

30. 30 Processing Non- Invoiced Disbursements

31. 31 Entity- Relationship (E-R) Diagram (Partial) for the AP/CD Process

32. 32 AP/CD Process: Systems Flowchart

33. 33 AP/CD Control Matrix