Table of entities and activities

Ashton Fleming has decided to document and analyze the accounts payable process at S&S so the transition to a computerized system will be easier. He also hopes to improve any weaknesses he discovers in the system. In the following narrative, Ashton explains what happens at S&S:Before S&S pays a vendor invoice, the invoice must be matched against the purchase order used to request the goods and the receiving report that the receiving department prepares. Because all three of these documents enter the accounts payable department at different times, a separate alphabetical file is kept for each type of document. The purchase orders that are forwarded from purchasing are stored in a purchase order file. The receiving reports are stored in a receiving report file. When vendor invoices are received, the accounts payable clerk records the amount due in the accounts payable file and files the invoices in the vendor invoice file.S&S pays all accounts within 10 days to take advantage of early-payment discounts. When it is time to pay a bill, the accounts payable clerk retrieves the vendor invoice, attaches the purchase order and the receiving report, and forwards the matched documents to Ashton Fleming.Ashton reviews the documents to ensure they are complete, prepares a two-part check, forwards all the documents to Susan, and records the check in the cash disbursements journal.Susan reviews the documents to ensure that they are valid payables and signs the checks. She forwards the check to the vendor and returns the documents and the check copy to the accounts payable clerk. The clerk files the documents alphabetically in a paid invoice file. At the end of every month, the accounts payable clerk uses the accounts payable ledger to prepare an accounts payable report that is forwarded to Susan. After she is finished with the report, Susan files it chronologically.REQURIED :-prepare the Table of entities and activities .

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