CASH PURCHASE AND DISBURSEMENT CYCLE

MANDIRI TAILOR AND COMPUTER EMBROIDERY

The purchasing cycle generally includes several functions, including ordering/purchasing
goods, receiving goods, paying debts. At Mandiri Tailor and Computer Embroidery
sales activities include:
1. Ordering/purchasing goods
When the administration and general department receives an order from a customer, then after that the customer will fill out an order card. the
card will be sent to the production department. Through the order card
card, the production department can already determine what materials will be needed for the customer's order, so that the
required for the customer's order, so the production department will
make a raw material list card which will be given to the warehouse.
After the warehouse department receives the raw material list card from the production department then
the warehouse section checks the raw materials in the inventory card.
If the required items are available, the warehouse will check the raw materials in the inventory card.
If the required items are available, the warehouse will conduct a physical inspection of the raw materials whether they are still feasible or not.
raw materials whether they are still feasible or not. If the required items
If the required items are no longer available or are not feasible, the warehouse department will make a purchase request letter.
purchase request letter and then the purchase request letter will be given to the
given to the finance department to request approval for the purchase of raw materials.
After approval, the warehouse department will make a purchase order card which will be made in 2 copies.
The first copy will be kept in the warehouse,
the second copy will be taken to the supplier.
2. Receiving Goods from suppliers
The second main activity in this cycle is receiving goods from suppliers.
After the goods have been purchased by the warehouse department, then the goods will be sent by the supplier to the company.
will be sent by the supplier to the company along with the purchase invoice.
Furthermore, the warehouse department will check the goods in accordance with the purchase order to ensure that the goods received are
complete or missing.
there is something missing.
3. Payment of purchase invoices
After the warehouse department checks the goods received, the warehouse department will bring the purchase invoice to the finance department
to settle the purchase invoice.
After the transaction occurs, the finance department will record all forms of expenditure in the proof of cash out.
4. Repayment of transactions in the administration and business department
The administration and business department will send all proof of transactions made by the company to the finance department.
carried out by the company to the finance department. The finance department will
pay all transactions that occur in the administration and business department