KABANKALAN CATHOLIC COLLEGE INC.

DISBURSEMENT AND EXPENDITURE CYCLE

FLOWCHART FOR THE PAYMENT OF UTILITIES FROM SERVICE PROVIDERS

VICE PRESIDENT FOR

BOOKKEEPER PRESIDENT BOOKKEEPER
ADMINISTRATION AND FINANCE

Start Invoice Invoice

Invoice
Voucher Voucher Voucher
Check Check Check
Receives Invoice
from Service
Provider Approves and
Service File
Signs voucher signs check
and check Provider
Invoice

Invoice

Invoice Voucher
Prepares
Voucher and Voucher Check
Check Check

Invoice
Voucher
Check
KABANKALAN CATHOLIC COLLEGE INC. DISBURSEMENT AND EXPENDITURE CYCLE
FLOWCHART FOR THE PAYMENT OF UTILITIES FROM SERVICE PROVIDERS

BOOKKEEPER

File
Service
Provider

Invoice
Voucher

Records the
payment of
Utilities

Expense Journal
Invoice
Summary Voucher

File
Transfer data to
the system

Stored Data