Account Payable Procedure

By: Nanik Sunarni“Watermelon”

Purchase Return System

A system that be used by company

to return the goods for supplier

• The goods that be received don’t match with specification in Purchase order letter

• Any goods breakage in shipping

• The goods that be received exceed date of shipping which be promised by supplier

Related Function

Purchasing Function

Warehouse Function

Shipping Function

Accounting Function

Debt-Recording ProcedureThere are 2 kinds of Debt-Recording

Method:

Account Payable Procedure

Voucher Payable Procedure

Debt Notes is Debt Card that be organized for every creditor in which show the notes about invoice number from

supplier, amount owed, total of payment, and debt balance

Not held debt card, but used archive voucher (evidence of cash out) that be saved in archive according alphabet/

due date

Account Payable Procedure

Invoice from supplier

Purchasing Jounal

Receipt from supplier

Cash disbursem

ents journal

Debt Card

Recording of transaction that appear debt

Recording of debt payment transaction

Voucher Payable Procedure

There are 2 kinds of Debt recording procedure with voucher payable procedure

One Time Voucher Procedure

• Every invoice from supplier be made 1 set voucher

• One-time voucher procedure with cash basis and accrual basis

Built-up Voucher procedure

• 1 set of voucher can be used to accomodate more than 1 invoice from supplier

One-time voucher procedure with cash basis

InvoiceT

Make a cash out

proof

Cash Disbursement

Journal N

Cash out proof

A

3

12

12

33Invoice

Invoice saved temporary for waiting due date

Due Date

Delivered tp creditor with

the check

Invoice One-time voucher procedure with accrual basis

Make a cash out

proof

A

Cash out proof

Cash out proof

1Regsiter of cash out

proof

1

Fill the Check

Register of Check

Check

AN

1 2 3 3SOP

Invoice

12 3

Cash out proof

Invoice

12

3

Sent to supplier

Invoice from supplier Built-up Voucher ProcedureInvoice from

supplier

Record invoice into cash out

proof

Cash out proof

A

Cash out proof

Register of cash out

proof

1 2 3

1 2 3

Aechival evidence unpaid cash out a record debt held

on the basis of timeEvidence taken cash out of the archives at the time of the

payment will be made

Sent to Kasa Dept when cash out proof of due date

Purchase DistributionDebit summarization that arise from the

purchase and payment for the

preparation of reports and records in the

journal

Inventory

Cost

There are 5 purchase distribution methods

Spread sheet method

Columnar Account method

Single Account Method

Unit Ticket Method

Distribution method with computer

Spread sheet methodDebit distribution in purchase transaction

can be done with use:

1• Cash Disbursements journal

2• Purchase Journal

3• Voucher Register

Invoice from supplier

A

Invoice from supplier

Cash Disbursements

journal coloumnar

Ledger Financial Report

When the invoice due date

Cash disbursements journal coloumnar is distribution tool

Invoice from

supplier

Purchase Journal

Ledger Financial Report

Purchase distribution done by

accrual basis

Proof of cash out

Register cash out proof

Make Recapitulation

of register cash out proof

Recapitulation of register

cash outSubsidiary Ledger

Financial report

Columnar Account method

Source of information in posting into

columnar account is register cash out proof

Cash Out proof

Register cash out

proof

Columnar account

Financial Report

Single Account MethodInvoice

Sortasi the

Invoice

Pre-list tape

Single Account

Add posting in a single account

Recapitulation of posting in single

account

Invoice were sorted acccording the classification

of single account

Financial Report

Compared to verify the accuracy of posting into

single account

Ledger

Unit Ticket MethodCash out proof

Make a unit ticket from cash out

proof

Single Ticket

Make recapitulation

of single ticket

Recapitulation of single ticket

Ledger

N

Single Ticket

Make recapitulation

of single ticket

Recapitulation of single ticket

Cash out proof

According the number of bill

Posting

in the End of month, single ticket taken

from archives

Summary strip has function as report

Distribution method with computer

Give transaction code

Sortasi process by computer program

Thank you