Production Cost Accounting

Supervisor submits time

card and job tickets

Job Tickets

Allocates labor and

manufacturing
overhead costs

WIP Account
nting Payroll AP

Time Cards Payroll Register

Update employee
payroll records
Prepare two cash
disbursement
vouchers
ocates labor and Payroll records
manufacturing
overhead costs

Print paychecks and

payroll register Payroll Register
Voucher 2
Voucher 1

Employee
Paychecks

Time Card A
Payroll Register

Signed and
distributed

Supervisor

Filed Time Cards

and Payroll
Register
Filed Time Cards
and Payroll
Register
 Cash Disbursement General Journal

ayroll Register A
Payroll Register
Voucher 2

Voucher 1

wo cash
ement
hers Prepare check for
total payroll

Update General Journal Payroll Account

Payroll Register
Payroll Register Voucher 1
ucher 2 Check Copy

Check
Voucher 1
General Ledger
Payroll Account

Check is signed
and sent to bank Filed
Disbursement
Voucher

Bank

Filed Payroll Register,

Disbursement
Voucher, and Check
Copy
Copy
urnal

Voucher 1

Payroll Account

General Ledger
Payroll Account

ment
r
 User Area Purchasing

Manger submits requisition Purchase

for fixed asset Requisition

Creates
purchase order
Vendor delivers
asset

Purchase
Requisition
Purchase Order
Packing Slip

Filed Purchase
Requisition
Reconcile using
packing slip and
place asset into
service
Vendor

A
Packing Slip
ng AP Cash Disbursement
Cash Disbursement
Vendor ships Voucher
asset

Invoice
Print vendor check
and record check in
digital register
eates
ase order

Calculate the due

date for payment
and record the
liability

AP Subsidiary Check Register

Purchase Order Ledger

Vendor Check

File invoice in Cash Disbursement

open AP file Voucher

Vendor
B Vendor
Reviews for items
that become due

When due print a cash

disbursement voucher and
remove liability

File invoice in
closed AP file
File invoice in
closed AP file
ement Fixed Asset General Journal
h Disbursement
Voucher
A B

Packing Slip
Cash Disbursement
dor check Voucher
d check in
egister
Fixed Asset Account
Summary
Record fixed asset
in subsidiary ledger
Fixed Asset
Subsidiary Ledger

Posts to General Journal Payroll Accounts

or Check
Periodically create
account summary

Cash
Fixed Asset Account
Summary AP Control

Vendor
C
Fixed Asset
Control

File Disbursement
Voucher and
Account Summary
urnal

d Asset Account
Summary

Payroll Accounts

Cash

Fixed Asset
Control

ment
nd
mary