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.

ผลลัพธ์ (สวาฮิลี) 1:

Walker vitabu, Inc (Mwongozo System na Minimal PC Support)
(Imetayarishwa na Mathayo Wisser, Chuo Kikuu Lehigh)
Matumizi ya mzunguko
Manunuzi System
mchakato manunuzi huanza na wakala wa ununuzi, ambao wachunguzi wa ngazi ya vitabu inapatikana kupitia kompyuta terminal kwamba orodha hesabu ya sasa . Juu ya noticing mapungufu katika ngazi hesabu, wakala manually inazalisha nakala nne ngumu ya utaratibu kununua: moja ni alimtuma AP, moja ni alimtuma muuzaji, moja ni alimtuma kupokea idara, na mwisho ni filed ndani ya idara.
Wachuuzi ujumla meli bidhaa ndani ya siku tano ya biashara ya utaratibu. Wakati gooks kufika katika kupokea idara, sambamba kufunga kuingizwa daima unaambatana yao. kupokea idara karani unloads bidhaa na kisha wataafikiana kufunga kuingizwa na utaratibu kununua. Baada ya kupakua bidhaa, karani manually huandaa tatu nakala ngumu ya kupokea ripoti hiyo. Nakala moja inakwenda kwa gooks ghala, mwingine ni alimtuma idara ya ununuzi, na nakala ya mwisho ni filed katika kupokea idara. Katika ghala, nakala tu mara moja filed bidhaa ni kuhifadhiwa kwenye rafu. Katika idara ya ununuzi, karani inapata nakala hii ya kupokea ripoti na faili hilo na ununuzi utaratibu.
Wakati idara AP inapata ili kununua, ni muda filed mpaka ankara husika fika kutoka kwa muuzaji. Baada ya kupokea ankara, AP karani kuondosha ili kununua kutoka faili ya muda mfupi na reconciles hati mbili. karani kisha manually rekodi ya dhima katika ngumu nakala AP tanzu kitabu. Hatimaye, karani faili ili kununua na ankara katika wazi AP faili katika idara. Mwisho wa siku, karani huandaa ngumu-nakala jarida vocha na kuzituma kwa ujumla kitabu idara.
Mara leja idara inapata jarida vocha, karani haionyeshi ni kwa ajili ya makosa ya wazi yoyote na kisha inaingia takwimu sahihi katika idara ya PC update sahihi digital ujumla akaunti kitabu.
Fedha Utoaji System
The AP karani mara kwa mara mapitio ya wazi AP faili kwa madeni kuwa ni kutokana. Kuongeza faida juu ya imewekeza fedha, lakini bado kuchukua faida ya muuzaji punguzo, husika kutokana na tarehe. Juu ya kutafuta kufungua akaunti kulipwa faili katika haja ya malipo, karani manually huandaa hundi kwa kiasi kutokana kama kwa ankara. ngumu nakala AP kitabu pia updated na AP karani. hundi posta, kiasi cha dola, na wengine data muhimu ni manually kumbukumbu katika ngumu-nakala ya kuangalia kujiandikisha. hundi ni kisha kutumwa kwa idara ya utoaji wa fedha. Hatimaye, ankara ni kuondolewa, kama tena ina taarifa yoyote muhimu kwamba si tayari kumbukumbu kwingineko.
Wakati utoaji fedha karani inapata hundi unsigned, yeye haionyeshi ni kuhakikisha kwamba hakuna mtu tampered kwa yoyote ya habari na kwamba hakuna makosa yamefanywa. Kwa sababu yeye ni jamaa na yote ya wachuuzi ambao Walker mikataba, anaweza kutambua wachuuzi yoyote ya uongo au kiasi yoyote ya malipo kwamba wanaonekana nyingi. Kutokana kila kitu inaonekana ili, yeye ishara hundi kutumia kuzuia sahihi kwamba maonyesho jina la msaidizi mweka hazina, Tyler Matthews. Tu Matthews 'sahihi yanaweza kuhalalisha muuzaji hundi. utoaji fedha karani kisha nakala ya kuangalia kwa ajili ya ukaguzi uchaguzi.
Mara hundi ni sahihi, ni alimtuma moja kwa moja wasambazaji. nakala ya hundi ni alama kama kulipwa na wao filed katika idara utoaji wa fedha. karani kisha inajenga jarida vocha, ambayo ni alimtuma leja idara. Mara baada ya leja idara inapata jarida vocha, karani haionyeshi ni kwa ajili ya makosa ya wazi yoyote na kisha inaingia takwimu sahihi katika idara ya PC update sahihi digital ujumla akaunti kitabu.