Beruflich Dokumente
Kultur Dokumente
Information
Systems
9th Edition
Marshall B. Romney
Paul John Steinbart
Chapter 12
Order goods
Purchase
order Needs
Verify order,
A count, and
inspect
©2003 Prentice Hall Business Publishing, 12-31
Accounting Information Systems, 9/e, Romney/Steinbart
Expenditure Cycle
ACCOUNTS PAYABLE
Purchase Receiving
Invoice order report
Compare, review,
verify N
accuracy
©2003 Prentice Hall Business Publishing, 12-32
Accounting Information Systems, 9/e, Romney/Steinbart
Expenditure Cycle
Cashier
From A/P A
Batch totals
Invoice
Receiving
report Compare and
Purchase reconcile
order
Disbursement Review and
voucher compute Batch
batch total total
©2003 Prentice Hall Business Publishing, 12-33
Accounting Information Systems, 9/e, Romney/Steinbart
Learning Objective 4
Order
goods
(0, N)
Order/Receive
(1, N)
(1, N) Receive Receive
Inventory inventory goods
(1, N)
©2003 Prentice Hall Business Publishing, 12-45
Accounting Information Systems, 9/e, Romney/Steinbart
Expenditure Cycle Data
Model
Why is there a many-to-many relationship
between the order goods and receive goods
events?
Vendors sometimes make several separate
deliveries to fill one purchase order.
Other times, vendors fill several purchase
orders with one delivery.
Sometimes, vendors make a delivery to fill
a single purchase order in full.