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Computer - Based Purchases Disbursements Applications

The document discusses automating purchase and cash disbursement procedures through computer-based systems and batch processing technology. It describes how a data processing department can perform routine accounting tasks like identifying inventory needs, updating files, validating records, and preparing batch totals. The document also presents alternatives for authorizing inventory orders and discusses advantages of real-time processing over batch processing like shortening time-lags and eliminating manual procedures.

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Christine Jane Ramos
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151 views

Computer - Based Purchases Disbursements Applications

The document discusses automating purchase and cash disbursement procedures through computer-based systems and batch processing technology. It describes how a data processing department can perform routine accounting tasks like identifying inventory needs, updating files, validating records, and preparing batch totals. The document also presents alternatives for authorizing inventory orders and discusses advantages of real-time processing over batch processing like shortening time-lags and eliminating manual procedures.

Uploaded by

Christine Jane Ramos
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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Computer- Based

Purchases Disbursements
Applications
Transaction Cycle and Business Processes
automation
Using technology to
improve the efficiency and
effectiveness of a task

2
reengineering
- Eliminate nonvalue
added tasks
- Replacing traditional
procedures with
innovative procedures
3
Automating
Purchases
Procedures
using Batch
Processing
Technology
Expenditure Cycle
Database

• supplier (vendor) master file


Master Other – supplier reference
• accounts payable master file
and history file
Files • merchandise inventory files – buyer file
master file
– accounts payable
Transaction • purchase order file detail file
and Open • open purchase
Document order file
Files • supplier’s invoice file
• open vouchers file
5 • cash disbursements file
DIVIDER

LOREM IPSUM DOLOR SIT AMET,


CONSECTETUER ADIPISCING ELIT

6
Computer-Based
Purchases
oA Data Processing dept.
performs routine accounting
tasks.

oPurchasing - a computer
program identifies inventory
requirements

7
updates the inventory
subsidiary file from the
receiving report
Other tasks
calculates batch totals performed
for general ledger
update
automatically
by the
closes the corresponding
computer
records in the open PO
file to the closed PO file

validates the voucher


records against valid
vendor files
8
Alternative Approaches
For authorizing and ordering inventories

Alternative 1 Alternatiive 2 Alternative 3


the system prepares the system distributes the system uses
POs and sends POs directly to the electronic data
them to Purchases vendors and internal interchange (EDI) and
for review, signing, users, bypassing electronically places
Purchases the order without POs
and distributing

9
DIVIDER

LOREM IPSUM DOLOR SIT AMET,


CONSECTETUER ADIPISCING ELIT

10 ADD A FOOTER
DIVIDER

LOREM IPSUM DOLOR SIT AMET,


CONSECTETUER ADIPISCING ELIT

11 ADD A FOOTER MM.DD.20XX


DIVIDER

LOREM IPSUM DOLOR SIT AMET,


CONSECTETUER ADIPISCING ELIT

12
13
Computer-Based Cash
Disbursements
oTasks performed
automatically by the
computer:
the system scans for vouchers
currently due
prints checks for these vouchers
records these checks in the
check register
batch totals are prepared for
14 the general ledger update
procedure
the system scans for
vouchers currently due

Tasks
prints checks for these performed
vouchers automatically
by the
records these checks in
computer
the check register

batch totals are


prepared for the general
ledger update procedure
15 ADD A FOOTER
16 ADD A FOOTER MM.DD.20XX
Advantages of Real-Time
Data Input & Processing
Over Batch Processing
o Shortens the time-lag in record-keeping;
hence, records are more current

o Eliminates much of the routine manual


procedures, such as transcribing
information onto paper documents

o Eliminates much of the storage and


shuffling of paper documents
17

o Reduces data entry correction procedures


THANK YOU!

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