MANUAL P SYSTEM

Vendor Purchasing Department

PO Purchase
Requisition
PO

Packing
slip

Invoice

B
MANUAL P SYSTEM
 MAN
Accounts Payable

Open
Voucher
File

Search Open
Voucher File Purchase Order
for Items
due Receiving Report

Invoice

Cash
Disbursement
Voucher

PO
PR
Invoice
Cash Disbursement
Voucher

Close
Voucher Voucher
Register and File
Summary

PO
RR
A Invoice
CD Voucher
Check (Copy)

Closed Voucher
File
Closed Voucher
File
 MANUAL CASH DISBURSEMENT SYSTEM
Cash Disbursement Gen

Purchase Order
Purchase Order
Purchase Order Prepare
Checks
Cash Disb.
Voucher
Check
Register

Journal
Voucher A
3
2
1
Check
Post to GL from
Journal Voucher and
Reconcile GL to
Summary
PO
RR
Invoice
Cash Disb.
Voucher

Sign
Checks

PO Check (Copy)
RR
Invoice

Cash Disb.
Voucher
File
Check (Copy)
Check

Supplier
 General Ledger

Summary Journal
A Voucher

Post to GL from
Journal Voucher and
Reconcile GL to
Summary

Summary General
Ledger
Journal
Voucher

File
 Company Name
Purchase Order
To: Please show the above numb
on all shipping documents an
invoices

Vendor Date Date Purchasing

Number Ordered Needed Agent

Purchase Part No. Quantity Description Unit Price

Req. No.

Prepared Approved Total

By: By: Amount

A purchase order is a commercial source document that is issued by a business’ purchasing department wh

placing an order with its vendors or suppliers. The document indicates the details on the items that are to
purchased, such as the types of goods, quantity, and price. In simple terms, it is the contract drafted by the buy
when purchasing goods from the seller. A copy of the PO is sent to the Accounts Payable function for teporary fili
in the Accounts Payable pending file.
 No. 12345

Please show the above number

on all shipping documents and
invoices

Terms

Extended Price

’ purchasing department when

ils on the items that are to be
he contract drafted by the buyer
yable function for teporary filing
 Company Name
Receiving Report

Vendor Shipped Via:

Purchase order Date Recived
Part no. Quantity Description Condition

Received By: Inspected By: Delivered To:

A receiving report is used to document the contents of the delivered goods. It is filled out by the receiving staff tha
accept the delivered goods. There are five copies of the Receiving Report the third copy of which is sent to the
Accounts Payable department, where it is filed in the Accounts Payable pending file.
 No. 62311

Condition

d out by the receiving staff that

opy of which is sent to the
 Invoice
ABC CORP
Tisa St. Invoice No.
Isulan

Sold to: Date:

Terms:

Quantity Description Price Amount

Total Amount Due

The Supplier's invoice contains the financial information needed to

record the purchase transaction. The Accounts Payable clerk verifies that
the prices on the invoice are reasonable compared with the expected
prices on the PO
Company Name No.
Cash Disbursement Voucher
Date

Disburse Check to:

Invoice Invoice Invoice Discount Net

Number Date Amount Amount Amount

Prepared Approved Total Account

By: By: Amount: $$$$ Debited

The Disbursement Voucher (DV) document is used to issue

payments to vendors using clearing/deposit accounts. The
DV is used for recording the Advance Deposits or
Prepayments to vendors, when titles or POs are unknown.
 Check
ABC Company Check No.
Barangay Fatima Date
General Santos City

Pay to the
Order of P
PESOS

Money Bank
Isulan Sultan Kudarat

Memo Drawer's Name and Signature

0000142966 ȯ 0253 ȯ 0408 ȯ 007148005749 ȯ 000

A check is a written, dated, and signed instrument that directs a bank to pay a sum of money to the payee.
In this case, checks are issued to pay for good purchased

The cash disbursements clerk reconciles the checks with the transaction lisitng and submits the negotiable
portion of the check to management for signing. Checks are then mailed to to suppliers, and copies of the
checks are sent to Accounts Payable and other copies in cash disbursements along with transaction listings
 money to the payee.

ubmits the negotiable

ers, and copies of the
th transaction listings
 Cash Disbursement Journal (Check Register)

Credit
Date Check Voucher Description Cash Purch. GL/Subsidiary
No. No. Disc. Account Debited

A Check Register is where the check number, amount, voucher number, and other important data are recorded by
 Posted "Expenditu"Expenditu Other Posted

portant data are recorded by the cash disbursement clerk.

Journal Voucher Number
Date
Account Amount
Number Account Name DR CR

Explanation

Approved Posted
by: By:

Journal voucher is a document of every financial

transaction, having the necessary information such as
the identification number of the voucher, date,
description of the business transaction, amount of
transaction, applicable taxes, a reference to other
evidence, the signature of the maker and signature of
the authorized person, used recording the transaction
in the books of the organization.