Account Payable Procedure

1. Account Payable Procedure By: Nanik Sunarni “Watermelon”

2. Purchase Return System A system that be used by company to return the goods for supplier

3. Related Function

4. Debt-Recording Procedure There are 2 kinds of Debt-Recording Method: 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

5. Purchasing Jounal Invoice from supplier Recording of transaction that appear debt Debt Card Recording of debt payment transaction Cash disbursements journal Receipt from supplier

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

7. One-time voucher procedure with cash basis 3 2 Invoice 1 T Invoice saved temporary for waiting due date Make a cash out proof Due Date Invoice 3 3 2 Cash out proof 1 N A Cash Disbursement Journal Delivered tp creditor with the check

8. One-time voucher procedure with accrual basis 1 Invoice Fill the Check Make a cash out proof SOP 3 Invoice 3 2 3 1 2 Cash out proof 1 Check A Cash out proof Cash out proof Invoice 3 2 1 Sent to supplier A N Regsiter of cash out proof Register of Check 1

9. Invoice from supplier Invoice from supplier Built-up Voucher Procedure Record invoice into cash out proof 3 2 1 A Aechival evidence unpaid cash out a record debt held on the basis of time Cash out proof Cash out proof Evidence taken cash out of the archives at the time of the payment will be made 3 2 1 Sent to Kasa Dept when cash out proof of due date Register of cash out proof

10. Purchase Distribution Debit summarization that arise from the purchase and payment for the preparation of reports and records in the journal There are 5 purchase distribution methods

11. Spread sheet method Proof of cash out Invoice from supplier Invoice from supplier Debit distribution in purchase transaction can be done with use: A Register cash out proof When the invoice due date Purchase Journal Purchase distribution done by accrual basis Invoice from supplier Make Recapitulation of register cash out proof Ledger Financial Report Cash disbursements journal coloumnar is distribution tool Cash Disbursements journal coloumnar Recapitulation of register cash out Financial report Ledger Subsidiary Ledger Financial Report

12. Columnar Account method Cash Out proof Source of information in posting into columnar account is register cash out proof Register cash out proof Columnar account Financial Report

13. Invoice Sortasi the Invoice • Single Account Method Invoice were sorted acccording the classification of single account Pre-list tape Single Account Financial Report Compared to verify the accuracy of posting into single account Add posting in a single account Recapitulation of posting in single account Ledger

14. Cash out proof Make a unit ticket from cash out proof in the End of month, single ticket taken from archives • Unit Ticket Method Make recapitulation of single ticket Make recapitulation of single ticket N According the number of bill Single Ticket Single Ticket Recapitulation of single ticket Recapitulation of single ticket Posting Summary strip has function as report Ledger Cash out proof

15. Distribution method with computer

16. Thank you