PURCHASES Open/closed P/O

Blind Copy
Purchase
Inventory Purchase Inventory Purchase AP Department
Inventory Clerk Order
Subsidiary Requisition Controller Purchase
Order
Ledger Purchase
Order
Order Vendor

Journal General Ledger Journal

Voucher Clerk Voucher
File
Blind Copy Inventory

Vouchers
Purchase
Payable File Purchase
Open/closed P/O Order
Purchase
Order
Purchase
Order
AP Department Receiving
Order Receiving Clerk
Cash Report
Voucher Disbursement Inventory Controller

Register Voucher Receiving Report

File

Warehouse
Are the
Purchase
Order inventories
ordered and Accounts Invoice
received Payable Clerk
Receiving fairly
Report priced?
CASH DISBURSEMENT

Accounts Accounts Payable or Voucher Cash Disbursement

Payable Vouchers Payable Packet Department Check
Department File Clerk

Supplier
Check
Register

COPY of
Voucher
Check
Packet

Closed Account Journal

General Ledger
Voucher Summary Voucher
Clerk
File