Expenditure Cycle
Physical Components and Financial Components
Purchase Processing System, Cash Disbursement System
Journal Voucher
Purchase Journal
Open Accounts Payable File
Accounts Payable Sub-Ledger
Accounts Payable Pending File
Receiving Report
Receiving Report File
Valid Vendor File
Open/Close P.O File
Purchase Order
Purchase Requisition
Avoid Early Payments, Avoid Late Payments
Voucher Register
Cash Disbursement Voucher
Voucher Payable File
Voucher Packet
Check Register
Close Voucher File
Personnel Action Forms
Job Tickets
Time Cards
Labor Distribution Summary
Payroll Register
Employee Payroll Records
Paycheck
Payroll Imprest Account
Transaction Authorization
Segregation for Duties
Supervision
Transaction Authorization, Segregation for Duties, Supervision
Verification of Time, Paymaster, Accounts Payable, General Ledger
Verification of Time
Paymaster
Accounts Payable
General Ledger