Accounts Payable Clerk

Transcription

1 Figure 10.1 Overview Activity Diagram for ELERBE, Inc. Invoicing/ Payment Process Supplier Accounts Payable Clerk Controller Computer S: Supplier Send Invoice Invoice Record Supplier Invoice (E6) P: Purchase_ Order I: Invoice [in progress] R: Receipt Select Invoices for Payment (E7) Cash Requirements GL: General_ Ledger Approve Payment (E8) C: Cash Requirements Report I: Invoice Prepare Checks (E9) I: Invoice Checks Sign Checks (E10) PY: Payment CH: Checks Complete Payment and Post (E11) S: Supplier GL: General_ Ledger_Transfer

2 Figure 10.2 Detailed Activity Diagram for ELERBE, Inc. Record Supplier Invoices (E6) Supplier Accounts Payable Clerk Computer Sends 1 Invoice Invoice Assembles 2 Batch Counts 3 Invoices S: Supplier I: Invoice [in progress] Calculates 4 Totals R: Receipt Compares 5 Invoice with PO/Receipt Enters 6 Invoice Prints 8 Purchases Journal Record 7 Invoice P: Purchase_ Order I: Invoice Reviews 9 Purchases Journal Makes 10 Corrections Posts 11 Invoices Updates 12 General_ Ledger_Transfer Table and Supplier Balance Due I: Invoice S: Supplier Sets 13 Post Date GL: General_ Ledger_Transfer I:Invoice

3 Figure 10.3 UML Class Diagram for ELERBE, Inc. Acquisition Cycle Employee (Requestor) (E3) Requisition Employee (Manager) Inventory (E4) Purchase_ Order Employee (Purchasing Officer) Supplier General_ Ledger_ Transfer (E5) Receipt (E6) Invoice (E9, E11) Payment Employee (Receiving Clerk) Employee (Accounts Payable Clerk) Employee (Controller) Notes: (1) All of the cardinalities between the events and agents are (m,1). All of the cardinalities between the events and Inventory Table or events and General_Ledger_Transfer Table are (m,m). (2) A Cash-in-Bank Table could have been connected to the Payment Table and placed to the left. This was not done because in this case, there is only one bank account for cash; thus, there is no benefit in creating a table of one record only.

4 Figure 10.4 Acquisition Cycle Menu for ELERBE, Inc. Acquisition Cycle Menu A. Maintain 1. Supplier 2. Inventory 3. Employee B. Record event 1. Enter requisition (select goods and services for purchase) (E3) 2. Enter purchase order (E4) 3. Receive goods (E5) 4. Enter purchase invoice (E6) 5. Select invoices for payment (E7) 6. Print checks (E9) C. Process data 1. Post (E6, E11) 2. Purge records D. Display/print reports Event Reports 1. New purchase orders report 2. Purchases journal (E6) 3. Cash payments journal (E11) Reference Lists 4. Supplier list 5. Inventory list Summary and Detailed Status Reports 6. Open purchase orders report 7. Open payables report (E7) 8. Cash requirements report (E7) 9. Accounts payable detailed ledger 10. Accounts payable summary ledger E. Query 1. Query events 2. Query suppliers 3. Query inventory F. Exit

5 Figure 10.5 Purchase Invoice Received by ELERBE Smith Supply Fall River, MA Invoice# 5510 Customer: ELERBE Invoice Date: 05/27/03 Customer PO#: 599 Item# Description Quantity Price Extended Price Blank CD 10 $11 $ CD Labels Total $200 Delivery charge 5 Total amount due $205 Due date 06/26/03 2% discount if paid by 06/06/03

6 Figure 10.6 Enter Purchase Invoice Screen and Record Layouts Enter Purchase Invoice (Menu item B4) SAVE Purchase Order# Purchase Order Date Requisition# Employee# (Requestor) Supplier# Department Item#, Quantity, Price Item#, Quantity, Price /17/ Inventory Control Purchase Order# Voucher# Supplier's Purchase Invoice# Purchase Invoice Date Due Date Discount Date Discount Rate /27/03 06/26/03 06/06/03 2% Information Display $11 18 Receipt# Employee# (Receiver) Receiving Date Received Quantity Item#, Quantity Item#, Quantity GL# Account Inventory Freight-In Accounts Payable /26/ Data Entry Section General Ledger Distribution GL Distribution Amount (205) *The Information Display appears after the user enters the Purchase_Order# in the Data Entry Section. The data shaded in gray are not entered by the user. They are either computer-generated (Voucher#) or a display of data read from a table. Invoice Table Pur- Em- Sup- G/L_ chase Invoice ployee# plier Due_ Disc_ Post_ Post To_ Voucher# _Order# _Date (AP clerk) _PI# Date Date Rate Date _Date Pay? Paid? /27/ /27/03 06/07/03.02 Invoice_Detail Table Voucher# G/L_Account# Amount (205)

7 Figure 10.7 Display/Print Purchases Journal Display/Print Open Payables (Menu item D7) Accounting Application Report Name Document Type Date Range Unposted, Posted, or Both On Hold? Required Attributes Order By Group By Summary Figures Detail or Summary? PRINT Purchasing Purchasing Journal Purchase Invoices All Unposted No Vch#, PO#, Supplier#, PI#, PI, Date, GL#, Amount Voucher# Voucher# Total of Amounts Due Detail The inverted triangle ( ) indicates that upon selecting this field the user is presented with a dropdown box of choices. Shaded items were predetermined when the clerk selected the purchases journal report from the menu.

8 Figure 10.8 Purchases Journal Purchases Journal 05/29/03 Document Type: Vouchers Unposted transactions only. Detail grouped by Voucher#. Purchase Purchase Purchase Voucher# Order# Supplier# Invoice# Invoice Date GL Account# Amount /27/ $ /29/ /29/ Total $440 *GL# 1100 Parts Inventory; GL# 6500 Freight-In; GL# 6200 Office Supplies Expense.

9 Figure 10.9 Criteria for the Content of the Open Payables Report Display/Print Open Payables (Menu item D7) Accounting Application Report Name Document Type Paid? Date Range Required Attributes Order By Group By Summary Figures Other Calculations PRINT Purchasing Open Payables Purchase Invoice No All Voucher#, Supplier#, Disc Date#, Due Date#, Amount Earlier of due date or unexpired discount date No No No The inverted triangle symbol ( ) indicates that upon clicking this field, the user is presented with a drop-down box of choices. Shaded items were predetermined when the clerk selected the purchases journal report from the menu.

10 Figure Open Payables Report Open Payables Report: 06/02/03 Document type: Purchase invoice Date range: All Supplier: All Paid?: No Voucher# Supplier# Disc_Date Due_Date Amount Discount Net Cumulative /07 06/27 $205 $4 $201 $ /05 $150 $150 $ /01 06/25 $200 lost $200 $ /29 $20 $20 $ /29 $215 $215 $786 Total $790 $786

11 Figure Selecting Bills for Payment Using Peachtree Accounting v.6.0 The choices made by the user in this screen are to pay any invoices due before June 11, 2003, and any invoices with discount dates before June 11. (We assume that paid invoices are automatically prohibited from selection.)

12 Figure Example of Printed Check with Check Stub Invoice # Invoice Date Voucher# Gross Amount Disc. Taken Net Payment Check# /27/ $205 $4 $201 Date: 06/02/03 Date: 06/02/03 Check#: 102 Amount: $ TWO HUNDRED AND ONE AND 00/100 DOLLARS Pay to the order of: Smith Supply 1234 Adams Street Fall River, MA Data in blue are printed by the computer. Everything else was preprinted on the checks by the service that provides blank checks to the company.

13 Figure Cash Payments Journal All checks printed on 06/02/03. Cash Payments Journal Date Check# Voucher# Supplier# DR CR CR??? 06/02/ /02/ Total

14 Figure Accounts Payable Ledger Accounts Payable Ledger Criteria: All suppliers; all outstanding invoices; all other transactions with the supplier during the month of June; ordered and grouped by Supplier#. Supplier# Name 349 Smith Supply Voucher# Date Amount /27/03 $ /02/03 (205) /14/ Total amount owed $ 302 Supplier# Name 460 Green Maintenance Voucher# Date Amount /15/03 $ 425 Total amount owed $ 425 Etc. Grand Total $5,432