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Purchases Disbursements
Applications
Transaction Cycle and Business Processes
automation
Using technology to
improve the efficiency and
effectiveness of a task
2
reengineering
- Eliminate nonvalue
added tasks
- Replacing traditional
procedures with
innovative procedures
3
Automating
Purchases
Procedures
using Batch
Processing
Technology
Expenditure Cycle
Database
6
Computer-Based
Purchases
oA Data Processing dept.
performs routine accounting
tasks.
oPurchasing - a computer
program identifies inventory
requirements
7
updates the inventory
subsidiary file from the
receiving report
Other tasks
calculates batch totals performed
for general ledger
update
automatically
by the
closes the corresponding
computer
records in the open PO
file to the closed PO file
9
DIVIDER
10 ADD A FOOTER
DIVIDER
12
13
Computer-Based Cash
Disbursements
oTasks performed
automatically by the
computer:
the system scans for vouchers
currently due
prints checks for these vouchers
records these checks in the
check register
batch totals are prepared for
14 the general ledger update
procedure
the system scans for
vouchers currently due
Tasks
prints checks for these performed
vouchers automatically
by the
records these checks in
computer
the check register