Manual Purchase System

Vendor Purchasing Department Inentory Control Receiving

PO PO Blind
Purchase Purchase Copy
Order Requisition Review Inventory
Records Ledger

Prepare Purchase PR A
Purchase Requisition
Order Purchase
Requisition
Packing
PR Slip
PO
PO PO
PO
Prepare
PO Receiving
Purchase Report
Order
C

RR
RR
RR
RR
Packing
Slip Open Receiving
PO Report

A
Receiving
Receiving C Report
Reconcile
and File Report

Purchase Update
Invoice Requisition Records
Purchase Invemtory
Order Ledger
Receiving Summary
Report PR
B
PO
RR
Closed
D
PO

File
Receiving Accounts Payable General Ledger

File Journal Journal

AP Voucher Voucher
Pending
Purchase File
Order

Post and General

Reconcile Ledger

Receiving
Report
Summary
PO PO
Receiving Journal
Packing Voucher
Slip Report

B Invoice File

File
Post
Liability

Stores
Voucher Purchases
Register Journal
Journal
Voucher

Accounts Purchase
Payable Order
Sub Ledger
Receiving
Report
Invoice Invoice
(Copy) Cash
Disbursement
Voucher

C Open
AP File
Journal Voucher Template

Voucher Company
No. 08941Name
Date: Journal Vouche

Particulars Debit Credit

Naration:

Prepared Approved
By: By:

Journal Vouchers are prepared to process current accountig entries, allocations and corrections for
which other means of entry into the financial system are not available. Journal voucher are appropriate
for correcting an incorrectly recoreded check, other expenditure, or cash receipt. These documents may
also be used to allocate charges for shared activities between departments when paid on single or/fund
Bookstore charges are an example of this type of situation. Journal vouchers cannot be used to move
unpaid encumbrances. All current fiscal year labor charges must be corrected with labor redistribution
and cannot be moved by voucher.
The documentation required for journal vouchers should be a copy of the Banner screen that shows
where the transaction has occured. The explanation on journal voucher must clearly explain the nature
of the journal voucher transaction. additional information will be required for journal vouchers that hav
not been moved within the 60 day timeframe, for example a copy of the TA, PO or requisition showing
the correct accounting.
 Voucher No. 08941

Credit

ations and corrections for

urnal voucher are appropriate
receipt. These documents may
ts when paid on single or/fund.
ers cannot be used to move
cted with labor redistribution

Banner screen that shows

must clearly explain the nature
d for journal vouchers that have
TA, PO or requisition showing
Purchase Requisition Template

Purchase Requisition

Suggested Vendor

Date Prepared

Part No. Quantity Description

Prepared Approved Total

By: By: Amount

A purchase requisition form is a document submitted by an employee to request the purchase of goods
of the company. These purchases may be for business operations, inventory, or to manufacture supplies
purchase requisition form sets off the purchasing process.

In this form, the employee lists the details of all the items they need from an external vendor, and they
their line manager and eventually the purchasing department for approval. The employee is actually no
goods or services, but rather asking for permission from the purchasing department to get the items.
 No.
Company
00158 Name
on

Date Needed

Unit Price Extended Price

Vendor
Account

equest the purchase of goods or services on behalf

ry, or to manufacture supplies for sale. Submitting a

an external vendor, and they submit the form to

l. The employee is actually not placing orders for
epartment to get the items.
 Purchase Order Template

Purchase Order

To:

Vendor Date Date

Number Ordered Needed

Purchase Part No. Quantity Description

Req No.

Prepared Approved
By: By:

Purchase orders (POs) are documents sent from a buyer to a supplier with a request for an order. Each PO will out
including an order description, quantity of items, and the agreed-upon price and payment terms. They also identi

Five purchase order documents are prepared

1. A copy of PO is sent to the vendor.
2. A copy is sent to the Set up Accounts payable function for filing temporarily in the AP pending file.
3. A blind copy is sent to the receive goods function, where it is held until the inventories arrive. (a sample templa
4. A copy is sent and filed to Inventory control department to update records.
5. The last copy is filed in the open/closed purchase order file.
 CNo. 00098
se Order

e Purchasing Terms
eded Agent

Description Unit Price Extended Price

Total
Amount

for an order. Each PO will outline the specifics of a purchase request,

yment terms. They also identify the purchase order (PO) number.

e AP pending file.
ories arrive. (a sample template is located to the next sheet)
Purchase Order (Blind Copy) Template

Purchase Order

To:

Vendor Date Date

Number Ordered Needed

Purchase Part No. Quantity Description

Req No.

Prepared Approved
By: By:

The blind copy of purchase order from purchasing epartment is sent to receiving department. It contain
products being received. The purpose of the blind copy is to force the receiving clerk to count and
receiving report. If receiving clerks are only provided quantity information, they may be tempted to acce
alone, rather than verify the quantity and condition of the goods.
 CNo. 00098
se Order

e Purchasing Terms
eded Agent

Description Unit Price Extended Price

Total
Amount

ceiving department. It contains no quantity or price information about the

receiving clerk to count and inspect inventories prior to completing the
, they may be tempted to accept deliveries on the basis of this information
Receiving Report Template

Receiving Report

Vendor Shipped Via:

Purchase Order No. Date Received

Pary No. Quantity Description

Received By: Inspected By:

 A receiving report is an internal document used to record what materials and inventory were received b
receiving report is sent to other departments to notify them what items have been received and are rea

Five receiving report documents are prepared.

1. A copy of receiving report together with phisical inventory is sent to stores for safekeeping.
2. A copy is filed in the open/closed PO file to close out the purchase order in purchasing department.
3. A third copy of the receiving report is sent to the AP department, where it is filed in the AP pending fi
4. A fourth copy of the receiving report is sent to inventory control for updating the inventory records.
5. Finally, a copy of the receiving report is placed in the receiving report file.
 No. 00208

pped Via:
e Received

Condition

Delivered To:

and inventory were received by the company. The

ave been received and are ready for use.

res for safekeeping.

r in purchasing department.
e it is filed in the AP pending file.
dating the inventory records.
e.
Cash Disbursement Voucher Template

Voucher Company
No. 08941Name
Cash Disbursement Voucher
Date:
Disburse Check to:

Invoice Invoice Invoice Discount

Number Date Amount Amount

Prepared Approved Total

By: By: Amount

A Cash disbursement voucher is a document used to have a check made to pay a vendor for invento
sold. It is prepared by AP clerk to approve payment. The AP clerk files the cash disbursement vouche
along with supporting source documents, in the vouchers payable file. Vouchers payable file is sorted b
due date.
 Voucher No. 08941

Net
Amount

Account
Debited

e to pay a vendor for inventory

he cash disbursement voucher,
ouchers payable file is sorted by