Flow chart of purchase and payment Internal accounting control of purchase and payment is ten points 1. The procurement business must go through such links as application, examination and approval, ordering (or purchasing), acceptance, payment and settlement. The whole process of purchasing business can't be completely handled by one department, and relevant departments should contain each other;
2. The Planning Department issues a procurement notice to the Purchasing Department according to the needs of production and operation and the general authorization (system authorization) and special authorization of the company. The purchase notice should also be submitted to the financial department as the basis for future payment;
3. The purchasing department fills in the purchase order according to the purchase notice. The purchase order shall correctly fill in the name, specification, quantity, price, time, manufacturer's name and address of the required items, number them in advance, and be signed by the authorized buyer. Purchase orders should also be sent to the warehousing department as the basis for future acceptance;
4. For bulk material procurement, suppliers should be determined through bidding to ensure the quality, timeliness and economy of supply;
5. After the purchased materials arrive, the purchasing department shall promptly notify the warehousing department for acceptance and warehousing. The warehouse department shall conduct the acceptance in strict accordance with the name, specification, quantity, quality and arrival time required by the purchase order;
6. It is the responsibility of the financial department to supervise and pay for the procurement business. The financial department shall confirm the debt or pay the payment according to the effective payment documents such as purchase notice, purchase contract and acceptance certificate. Before confirming liabilities or paying for goods, the following inspections shall be conducted:
(1) Are the original vouchers related to the purchase (such as purchase notice, purchase contract, purchase order, acceptance certificate, invoice, shipping document, etc.)? ) are all complete and legal.
(2) the contents of relevant documents (such as contracts, acceptance certificates, purchase orders, invoices, shipping documents, etc.). ) is consistent; If not, you should know the reason.
(3) Whether there is a payment notice approved and signed by the person in charge of the company.
(4) Whether the signatures of other relevant personnel on the documents are complete.
(5) Whether the invoice discount meets the contract requirements; Whether the calculation of purchase quantity, price, total amount and tax is correct.
7. Material procurement, as far as possible, sign a contract with the supply company. Major contracts shall be submitted to the Finance Department for countersignature. Once the contract is signed, a copy of the contract must be sent to the finance department for filing in time;
8. After the materials are accepted, the warehousing department shall fill in the acceptance sheet. The acceptance certificate should be sent to the finance department in time for bookkeeping;
9. Article 16 Unless the purchase amount paid in cash is lower than the initial transfer amount, the purchase amount must be transferred by bank. No department or individual may use cash or cash check to pay for the goods under any pretext;