Purchasing Home Office Supplier

(Cashier) (Accounting Office)

The Purchase Order 3 Purchase Order 3

manager
will Purchase Order 2
approved a
purchase of
Inventory Deliver the
Goods
Delivery Receipts
ordered
Purchase Order 3
Purchase order 2
Purchase order 1

Issue
Pay for the Official
A goods Receipt

Receipts of
the goods
Official Receipts
Inspect the
goods

Delivery Receipts A

27
Figure 2.4 PURCHASED AND DISBURSEMENT DOCUMENT FLOWCHART
 Operation Department Finance Department Home Office Base Store

FD-24
Sales Invoice 4 Sales Invoice 5
N N
N
Sales Invoice 5
Sales Invoice 4 N
Sales Invoice 3 N
Official Receipt 4
Sales Invoice 2 Sales Invoice 2
Sales Invoice 1
Official Receipt 5
N

N N

Customer

N
Official Receipt 5
N
Official Receipt 4
Official Receipt 3
Official Receipt 2
Official Receipt 2
Official Receipt 1

Customer

Figure 2.3 CREDIT SALES DOCUMENT FLOWCHART (continuation)

(continuation)

25
 Operation Department Finance Department Home Office Base Store

Customer Application Form 1

A
NO

Do all the
Application Form 1 details
A true?
Application Form 2

YES

Field rep will

A conduct
credit
investigation

For approval
by the
Manager
Customer
will submit
2x2 pic., 2
Does it YES valid ID,
approved? proof of
Income

OD-25

24
Figure 2.2 CREDIT SALES DOCUMENT FLOWCHART