Accounting Information Systems Design & Analysis

Accounting Information Systems Design & Analysis

1. Chapter 6 Purchases and Payments Business Process

   • Basic Purchases B P M N Activity Model
     • Request Prices and Availability
       • Place Purchase Order
         • Receive Items
           • Send Payment
   • 4 Step Sunset Graphics Purchases Process
     • Research prices and product availability
       • Select the best price and availability combination and send a purchase order to the supplier
         • Receive the items from the supplier and record the purchase and accounts payable
           • Pay the supplier according to the credit terms
   • Business Rules Examples for Purchases Process
     • Place Order
       • Manager approval required for orders more than $5,000
       • Partners preparing purchase orders can't modify product inventory records
       • System must provide purchase order number control
     • Receive Items
       • Partner receiving must not be same partner that ordered items
       • Partners receiving items can't modify purchase orders
       • System must only allow partner to enter the number of items received