10 Purchases and Payments Business Process PDF
10 Purchases and Payments Business Process PDF
10 Purchases and Payments Business Process PDF
Process
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Representation
The collaboration model focuses on the message flows between the pools.
Case: Adding Swimlanes to Show Functional
Responsibility
Swimlanes
show
functional
responsibilities
Threats and Controls for Sales and Collection Business Process
Basic Expenditure Cycle Activities
▪ Order materials, supplies, and services
▪ Receive materials, supplies, and services
▪ Approve supplier (vendor) invoice
▪ Cash disbursement
13-16
Order Goods (Materials/Supplies) or
Services Processing Steps
• Identify what, when, and how much to purchase
▫ Source document: purchase requisition
• Choose a supplier
▫ Source document: purchase order
13-17
Receiving Process
▪ Goods arrive
▪ Verify goods ordered against the purchase order (what, how much, quality)
▪ Source document: receiving report
13-18
Approve Supplier Invoice
13-19
Cash Disbursements
• Pay vendor
13-20
Structure Model for Purchases and Payments Business Process
Case: Sunset Graphic’s Structure Model
Physical Model for Purchases and Payments Business Process
Case: Database Relationship