CHAPTER 3 SYSTEMS DOCUMENTATION TECHNIQUES Susan reviews the documents to ensure that they are valid payables and signs the checks. She forwards the check to the vendor and returns the documents and the check copy to the accounts payable clerk. The clerk les the documents alphabetically in a paid invoice file. At the end of every month, the accounts payable clerk uses the ac counts payable ledger to prepare an accounts payable report that is forwarded to Susan. After she is nished with the report, Susan les it chronologically. REQUIRED a. Prepare a context diagram and a Level 0 DFD to document accounts payable processing at 8&5. b. Prepare a document flowchart to document accounts payable processing at 8&8. Ashton Fleming has decided to document and analyze the accounts payable process at 8&8 so the transition to a computerized system will be easier. He also hopes to improve any weaknesses he discovers in the system. In the following narrative, Ashton explains what happens at 8&8: Before S&S pays a vendor invoice, the invoice must be matched against the purchase order used to request the goods and the receiving report that the receiving department prepares. Because all three of these documents enter the accounts payable department at different times, a separate alphabetical le is kept for each type of document. The purchase orders that are forwarded from purchasing are stored in a purchase order le. The receiving reports are stored in a receiving report le. When vendor invoices are received, the accounts payable clerk records the amount due in the accounts payable le and les the invoices in the vendor invoice le. 8&3 pays all accounts within 10 days to take advantage of early-payment dis- counts. When it is time to pay a bill, the accounts payable clerk retrieves the vendor invoice, attaches the purchase order and the receiving report, and forwards the matched documents to Ashton Fleming. Ashton reviews the documents to ensure they are complete, prepares a two- part check, forwards all the documents to Susan, and records the check in the cash disbursements journal