Unit 5: Processes
Read the text and complete the flowchart
This is what we used to do. Everyday we got hundreds of invoices from different suppliers. These went straight to the accounting department. Let’s imagine that the invoice was for some materials, say, a load of sand. The first thing they did was match the invoice with the purchase order (to check that we had ordered the sand) and the delivery note (to check that the sand had been received). If the documents did not match, the invoice was sent back to the supplier. If they did match, the accounting department sent the invoice, together with the purchase order and the delivery note, to the project manager for approval. Once the invoice was approved, the accounting department entered the details into the books and filed the invoices in the accounts payable file. The payment was then dealt with, normally by bank transfer, within 30 days of receipt of the invoice. The invoices then went into the paid invoices file. These files were kept for ten years.
