Expenditure Cycle

Inventory Control Purchase Accounts Payable Receiving Cash Disbursements

Department Department Department

Start
Start

Examines the
inventory records
for items that must
be replenished

No Items for
replenish
ment?

END
YES

Requisition
Form

Copy 1 of the
requisition is sent to
the purchasing
department and
copy 2 is filed

Requisition
Form