Expenditure Cycle I: Purchases And Cash Disbursement

1. MPS
Inventory Control (Purchase Requisition)
1 Purchasing Department
1 Open Purchase Requisition File
Purchasing Department (Purchase Order)
2 Vendor
1 Inventory Control
1 AP Department
1 Receiving Department (Blind Copy)
1 Open PO File
Receiving Department (Receiving Report)
1 Storeroom
1 Purchasing Department
1 Inventory Control
1 AP Department
1 Receiving Department
AP Department
General Ledger
2. MCDS

AP Department
Cash disbursement Department
AP department
General Ledger

Expenditure Cycle II

Personnel department
Production department
Cost accounting
Payroll department

AP department
Cash disbursement department
General ledger

Conversion cycle
Documents in the BPS
-

Production schedule
Bill of materials
Route sheet
Work order
Move ticket
Materials requisition

BP activities
1.
2.
3.

Production planning and control

Materials and operations requirement
Production scheduling
Work center and storekeeping
Inventory control

Revenue cycle
Sales department
-

customer copy (sales order)

stock release
file copy (3) (sales order)
packing slip
shipping notice
invoice
ledger copy (sales order)