Ma. Faith R.

Tan March 20, 2021

BSA-2A | Acctg8

Activity 3.1: Comprehensive Problem

ACCUFLOW CASH DISBURSEMENTS PROCESS

Document Flowchart
Accuflow’s Document Flowchart
Accounts Payable Clerk Cash Disbursement Clerk Treasurer

Vendor Prepare
Vendor
Invoice Check

Vendor Invoice
Vendor Invoice Vendor Invoice
Check
Check

Record Accounts Payable

Invoice Subsidiary Ledger

Approve &
Sign Check
Cancel
Vendor Invoice Invoice

Cancel Invoice
Cancel Invoice

Signed Check

Cash Record
Cash Disbursement Disbursement
Journal
Payment
Journal
Vendor

Cancel Invoice
Post Cash
Disbursement
(Weekly)
D

Accounts Payable
Subsidiary Ledger
Business Process Diagram (BPD)
Accuflow’s Business Process Diagram

From Vendor Weekly

Accounts Payable
Megan Waters

Enter vendor invoices in Use Cash Disbursement

Clerk

Accounts Payable Journal to update

Subsidiary Ledger Accounts Payable Journal
Stan Philips Cash
Disbursements

Prepare check to pay Use cancelled invoice to

Clerk

invoices update cash

disbursement journal
John Sterling
Treasurer

Approves and sign checks; Disburse vendor

cancel invoice checks

Context Diagram
Invoice

Cash
Disbursement
Vendor
Process

Check
 Level 0 Data Flow Diagram (DFD)

Vendor
Invoice
Vendor

Accounts Payable (AP)

1.0 Receive Subsidiary Ledger
& Record
Invoice

Vendor
Invoice

Signed Check
2.0 Prepare
Check
Vendor Invoice
& Check Cash Disbursement
(CD) Journal
5.0 Post CD
to AP
Ledger
Controlled
3.0 Approve Invoice
& Sign
Check 4.0 Record
Cash
Disbursement

Controlled
Invoices

Level 1 Data Flow Diagram (DFD)

Signed Check

3.2 Send
Check to
Vendor

Signed Check

Vendor Invoice 3.3 Cancel

& Check Controlled
Invoice
Invoice

3.1 Approve
& Sign
Invoice
Check