여러가지 부서들- 구매부, 수령부, 회계부, 쿠폰부, 사용부

Purchasing department

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• Approve purchase orders

 

• Negotiating terms with vendors

 

 

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Receiving department

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• Inspection of goods upon receipt

 

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Voucher department

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• Matching the vendor's invoice with

-the relating report

-purchaase requisition

-purchase order

 

• Indicating the affected accounts on the vouchers

• The vouchers payable clerk (1) matches purchase orders, vendors’ invoices, and receiving reports; (2) tests the calculations and terms on the vendors’ invoices; and (3) prepares a disbursement voucher.

 

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User department

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Accounting department

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• Reconciling the open invoice file.