Data Processing Purchase System                                                               Purchase                               Receiving
                                                                                                     Purchase                                 Purchase Order
              Inventory                                                                  A           Requisition
                                          Sales Procedures
              Sub File
                                          Update inventory and 
                                          Identify items at their                                      Prepare PO
              Update                      Reorder points. This                                                                                            Vendor
              Program                     Program creates an open
                                          Purchasing requisition file
                                                                                                                                                          Packing Slip
                                                                          Step - 2                         PO
                                                                                                         PO
              Open Purchase                                                                            PO
              Requisition File                 Step - 1                                              PO                  C
                                                                                            Purchase Order                                        Prepare 
                                                                                                                                                  RR
              Sort by vendor 
              And prepare
              Open Purchase
              Requisition                                                                                                                         RR                D
                                                                                                Vendor
                                                                                                                                               RR
                                                                                                                                        Receiving                    E
                       PR                                                                                                                 Report
                                                                                                   Purchase
              Purchase                       A                                                     Requisition
              Requisition
                                                                                                         Purchase Order
                                             B
                                                                                                                  Receiving 
                                                                                                                    Report
             Materi-4 audit atas siklus pengeluaran                                             File
  Data Processing Purchase System
      Step - 2                                    Step - 3
      Purchase Order                          D       Receiving 
                                                       Report
                                                     Terminal
      Terminal
                  Open Purchase
      Update      Requisition File                   Receiving
      Program                                        Report File
                                                                Inventory
                                                                Sub-Ledger
                  Closed                             Update
                  Requisition File                   Inventory
      Open File                                                 Update
                                                                Inventory
                                       GL Batch      Receiving
                                       Totals        Report File
                                                                Open PO File
                                                     Close Out
                                                     Open PO
                                     Step - 4                   Receiving
 Materi-4 audit atas siklus pengeluaran                         Report File
     Account Payable                                     Step - 4
          Purchase                                        Voucher
   B                                                      (Batch)
          Requisition
                                                 Step - 3
    C     Purchase Order                                  Terminal
   E       Receiving 
            Report                                        Voucher
                                                          File
                                                                      Vendor
      Vendor             Accounts Pay                     Record      File
                         Pending File                     Voucher
                                                          In Register
    Supplier Invoice
                                                                      Voucher 
                                                                      Register
                    Match Invoice with
                    AP Pending File
         PR         And Prepare Cash               GL Batch
        Report      Disburshment                   Totals
          PO        Voucher
         Report
           RR
          Report
           Invoice 
            Report               Voucher
           Voucher
        Open Voucher File Materi-4 audit atas siklus pengeluaran
      Data Processing Cash Disbursements                                                               Cash Disbursements
                             Voucher                                                                    Transaction
                             Register                                                                   Listing
                         Search Voucher File            GL Batch                                           Copy
                         For items due. Write           Totals                                           Copy
                         Checks, Record in                                                                                            Match
                         Checks Register                                                              Checks
                                                        Transaction
                                                        Listing
      Checks                 Closed
      Register               AP File                                                                                                   Copy
                                                        Copy                                                                         Copy
      (Cash Disbursements                            Copy
      Journal)                                                                                            Transaction             Checks
                                                   Checks                                                 Listing
       End of Day Procedures : General Ledger Update                                                                                   Sign
                                                                                                               File                   Checks
        Inventory
                                                          Checks
                                                          Register                                                                                   F
        Open AP                                                                                                                   Checks
                             Update GL from
                             Batch Totals
        Closed AP
                                                          Checks
                                                          Register                                                                  Vendor
        Cash                                                              Materi-4 audit atas siklus pengeluaran
        Disbursement
       Account Payable
            F
          Check Copy   PR
                      Report
                        PO
                       Report
                         RR
                         Report
                          Invoice 
                          Report
                         Voucher
   Match Check with
   Support Documents     Open Voucher File
   in open Voucher File
                 PR
                Report
                  PO
                 Report
                   RR
                   Report
                   Invoice 
                    Report
                   Voucher
                     Check Copy
         Closed Voucher File
                                       Materi-4 audit atas siklus pengeluaran