DATA FLOW DIAGRAM OF EXPENDITURE CYCLE

Inventory records/ file Posting of inventory valid vendor file (reference file) Receiving Department

Inventory Conrol

Examines the inventory records

Prepares purchase requisition

Select supplier and prepare purchase order

supplier

Ship Goods

Inspection and preparation of receiving report

Purchase Department
A/P Department

Suppliers invoice

warehouse
Department filling cabinet A/P Department file

Record and filing of check Payment of due date Preparatio n of check of the CD clerk Remove liability and prepare voucher

Reconciliation of the three Documents Posting of data

A/P Subsidiary Account Purchase Journal

supplier