(2) Authorized approval based on the requisitioned materials, each requisition must be signed and approved by the supervisor with budgetary responsibility. (Separation of requisitioning and approval positions)
(3) Preparation of purchase orders. The purchasing department issues a purchase order for the approved requisition, asks for quotations and then determines the best supplier, but the functions of asking for quotations and determining the supplier should be separated (separation of the positions of asking for quotations and determining the supplier)
(4) Acceptance of merchandise and preparation of the acceptance order. Receiving and inspection department first compare the goods received with the requirements of the purchase order is consistent, and then inventory of goods and check for damage to the goods, the receiving and inspection department after acceptance of the preparation of a multiple, pre-numbered acceptance, is to support the assets or expenses and liabilities associated with the purchase of the "existence or occurrence" identified as an important voucher (Purchasing and Acceptance post) (Separate)
(5) storage of accepted merchandise inventory (storage and acceptance positions separate)
(6) preparation of payment vouchers (payment approval)
①Purchase invoices are consistent with the acceptance form, the purchase order
②Purchase invoices are correctly calculated to review the calculation of the purchase invoices
(3) preparation of pre-numbered payment vouchers, and attached to the purchase order, the acceptance form, the purchase order, the purchase order, the purchase order, the purchase order, the purchase order, the receipt, the receipt of the purchase order, and the purchase of the purchase order. Purchase order, receipt, purchase invoice.
④Check independently that the payment voucher calculations are correct
⑤Enter the name of the asset or expense account to be debited on the payment voucher.
⑥Sign the voucher to authorize payment as required by the voucher
⑦Recognize and record liabilities
⑧Payment
⑨Record cash and bank deposit expenditures