Among the departments of J-R Company are a purchasing department, receiving department. accounting department, and finance department. If you were preparing a flowchart of a voucher system to be installed by the company, in which department would you show?
a. The assembling of the purchase order, receiving report, and vendor's invoice to determine that these documents are in agreement?
b. The preparation of a check?
c. The signing of a check?
d. The mailing of a check to the payee?
e. The perforation of the voucher and supporting documents?