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.