INVOICE

2.) LEVEL 0 DATA DIAGRAM

CASH
VENDOR DISBURSEME
NT PROCESS

CHECK
ACCUFLOW CASH DISBURSEMENT
PROCESS

1.) DOCUMENT FLOWCHART

Accuflow s Document Flowchart

Account s Payable Clerk Cash Disbursement Clerk Treasurer

Vendor Vendor
Invoice Prepare
Check

Vendor Invoice
Vendor
Vendor Invoice
Invoice

Check
Check
Account s
Record Payable
Invoice Subsidiary
Ledger
Ap-prove
and Sign
Check;
Cancel
Invoice
Vendor
Invoice

Cancel Invoice Cancel Invoice

Signed Check

Cash Cash Record

Disbursement Disbursement Pay-
Journal Journal ment
Vendor

Post Cash Cancel Invoice

Disbursement
(Weekly)

Accounts
Payable
Subsidiary
Ledger
 VENDOR INVOICE
VENDOR

ACCOUNTS PAYABLE (AP)

SUBSIDIARY LEDGER

1..0
RECEIVE AND
RECORD
INVOICE

5..0
VENDOR S INVOICE POST CD TO
AP LEDGER

2.0
VENDOR INVOICE PREPARE
AND CHECK CHECK

3.0
CASH DISBURSEMENT
APPROVE AND
(CD) JOURNAL
SIGN CHECK

CANCELLED 4.0
INVOICE RECORD
CASH
DISBURSEME
NT

CANCELLED
INVOICES
 SIGNED
CHECK

3.2
SEND CHECK INVOICE
TO VENDOR
SIGNED
CHECK
VENDOR INVOICE
AND CHECK 3.1 3.3
APPROVE AND CANCEL
SIGN CHECK INVOICE

CANCELLED INVOICE
Accuflow s Business Process Diagram
Megan Water s Account s

From Vendor Weekly

Payable Clerk

Use Cash
Enter vendor invoices
Disabursement journal
in Accounts Payable
to update accounts
subsidiary ledger
payable journal
Disbursements Clerk
Stan Philips Cash

Use cancelled invoice

Prepare check to pay
to update cash
invoices
disbursement journal
John Sterling Treasurer

To provide better
control over the
checks and to prevent
Approves and sign Disburse vendor fraud, John sends
checks to vendor
checks; cancel invoice checks
rather than return
them to Stan.