Walker Books, Inc. (Manual System w

Walker Books, Inc. (Manual System with Minimal PC Support)
(Prepared by Matt Wisser, Lehigh University)
Expenditure Cycle
Purchases System
The purchases process begins with the purchasing agent, who monitors the levels of books available via a computer terminal that lists current inventory. Upon noticing deficiencies in inventory levels, the agent manually generates four hard copies of a purchase order: one is sent to AP, one is sent to the vendor, one is sent to the receiving department, and the last is filed within the department.
Vendors will generally ship the products within five business days of the order. When gooks arrive in the receiving department, the corresponding packing slip always accompanies them. The receiving department clerk unloads the goods and then reconciles the packing slip with the purchase order. After unloading the goods, the clerk manually prepares three hard copies of the receiving report. One copy goes with the gooks to the warehouse, another is sent to the purchasing department, and the final copy is filed in the receiving department. In the warehouse, the copy is simply filed once the goods are stored on the shelves. In the purchasing department, the clerk receives this copy of the receiving report and files it with the purchase order.
When the AP department receives the purchase order, it is temporarily filed until the respective invoice arrives from the vendor. Upon receipt of the invoice, the AP clerk removes the purchase order from the temporary file and reconciles the two documents. The clerk then manually records the liability in the hard copy AP subsidiary ledger. Finally, the clerk files the purchase order and invoice in the open AP file in the department. At the end of the day, the clerk prepares a hard-copy journal voucher and sends it to the general ledger department.
Once the general ledger department receives the journal voucher, the clerk examines it for any obvious errors and then enters the relevant data into the department PC to update the appropriate digital general ledger accounts.
Cash Disbursement System
The AP clerk periodically reviews the open AP file for liabilities that are due. To maximize returns on invested cash, yet still take advantage of vendor discounts, the applicable due date. Upon finding an open accounts payable file in need of payment, the clerk manually prepares a check for the amount due as per the invoice. The hard copy AP ledger is also updated by the AP clerk. The check number, dollar amount, and other pertinent data are manually recorded in the hard-copy check register. The check is then sent to the cash disbursements department. Finally, the invoice is discarded, as it no longer has any relevant information that hasn’t already been recorded elsewhere.
When the cash disbursements clerk receives the unsigned check, she examines it to ensure that no one has tampered with any of the information and that no errors have been made. Because she is familiar with all of the vendors with whom Walker deals, she can identify any false vendors or any payment amounts that seem excessive. Assuming everything appears in order, she signs the check using a signature block that displays the name of the assistant treasurer, Tyler Matthews. Only Matthews’ signature can validate a vendor check. The cash disbursements clerk then photocopies the check for audit trail purposes.
Once the check is signed, it is sent directly to the supplier. The photocopy of the check is marked as paid and them filed in the cash disbursements department. The clerk then creates a journal voucher, which is sent to the general ledger department. Once the general ledger department receives the journal voucher, the clerk examines it for any obvious errors and then enters the relevant data into the department PC to update the appropriate digital general ledger accounts.

Hasil (Bahasa Indonesia) 1:

Walker buku, Inc (sistem Manual dengan Minimal dukungan PC)(Disiapkan oleh Matt Wisser, Universitas Lehigh)Siklus pengeluaranPembelian sistem Proses pembelian dimulai dengan agen pembelian, yang memonitor kadar buku-buku yang tersedia melalui terminal yang berisi daftar persediaan saat ini komputer. Setelah melihat kekurangan dalam tingkat inventaris, agen secara manual menghasilkan empat hard copy purchase order: satu dikirim ke AP, satu dikirim ke vendor, satu dikirim ke Departemen menerima, dan terakhir diajukan dalam Departemen. Vendor umumnya akan kapal produk dalam waktu lima hari kerja dari urutan. Ketika gooks tiba di Departemen menerima, sesuai Kemasan slip selalu menyertai mereka. Petugas Departemen menerima membongkar barang dan kemudian menyatukan slip pengepakan dengan order pembelian. Setelah bongkar barang, petugas secara manual menyiapkan tiga hard copy menerima laporan. Satu salinan pergi dengan gooks ke gudang, lain adalah mengirimkan kepada Departemen pembelian, dan salinan akhir diajukan di Departemen menerima. Di gudang, copy hanya diajukan setelah barang yang disimpan di rak-rak. Di Departemen pembelian, petugas menerima salinan ini menerima laporan dan file itu dengan order pembelian. Ketika Departemen AP menerima order pembelian, itu sementara diajukan sampai faktur masing-masing datang dari vendor. Setelah menerima faktur, petugas AP menghilangkan order pembelian dari file sementara dan menyatukan dua dokumen. Petugas kemudian secara manual mencatat kewajiban di ledger subsidiari hard copy AP. Akhirnya, petugas file pesanan pembelian dan faktur dalam file AP terbuka di departemen. Pada akhir hari, petugas mempersiapkan jurnal hard-copy voucher dan mengirimnya kepada Departemen general ledger. Setelah Departemen general ledger menerima voucher jurnal, petugas meneliti itu jelas kesalahan dan kemudian memasukkan data yang relevan ke Departemen PC untuk memperbarui sesuai digital general ledger account.Sistem pembayaran cash Petugas AP secara berkala ulasan file AP yang terbuka untuk kewajiban yang jatuh tempo. Untuk memaksimalkan pengembalian investasi tunai, namun masih mengambil keuntungan dari Penjual diskon, due berlaku tanggal. Setelah menemukan file dibayarkan rekening terbuka membutuhkan pembayaran, petugas secara manual mempersiapkan cek untuk jumlah yang jatuh tempo sebagai per faktur. Buku besar hard copy AP juga diperbarui oleh petugas AP. Nomor check, jumlah dolar, dan data lain yang terkait secara manual tercatat dalam register hard-copy check. Cek kemudian dikirim kepada Departemen pembayaran tunai. Akhirnya, faktur akan dibuang, karena tidak memiliki informasi yang relevan yang belum sudah tercatat di tempat lain. When the cash disbursements clerk receives the unsigned check, she examines it to ensure that no one has tampered with any of the information and that no errors have been made. Because she is familiar with all of the vendors with whom Walker deals, she can identify any false vendors or any payment amounts that seem excessive. Assuming everything appears in order, she signs the check using a signature block that displays the name of the assistant treasurer, Tyler Matthews. Only Matthews’ signature can validate a vendor check. The cash disbursements clerk then photocopies the check for audit trail purposes. Once the check is signed, it is sent directly to the supplier. The photocopy of the check is marked as paid and them filed in the cash disbursements department. The clerk then creates a journal voucher, which is sent to the general ledger department. Once the general ledger department receives the journal voucher, the clerk examines it for any obvious errors and then enters the relevant data into the department PC to update the appropriate digital general ledger accounts.