NunHa Sdn Bhd is considering to computerise its purchasing and cash disbursement processes. The companys assistant accountant has used the data flow diagram to document those processes. The outcome of the discussion between the purchasing and cash disbursement manager and the assistant accountant is narrated below:

The process begins when the purchasing clerk reviews the inventory ledger and prepares five (5) copies of purchase order for the goods needed. One copy is forwarded to the supplier, one copy to the receiving department, one copy to the accounting department, one copy to the warehouse and the last copy is filed.

Next, the packing slip from the receiving department is reconciled against the purchase order. Once the reconciliation is completed the two documents are used to prepare four (4) copies of receiving report. One receiving report is sent to the warehouse, another to accounting department and two are filed.

Then, the purchase order, together with the receiving report, are used to update inventory records and post them to the inventory ledger. At this step, an inventory summary is also created and sent to the accounting department.

Finally, the receiving report, purchase order and invoice from the supplier are used to update the account payable ledger and the purchase journal. Following that, cash disbursement voucher will be generated and filed together with the receiving report, purchase order and invoice.

Required:

Illustrate Data Flow Diagram (DFD) to portray the above purchasing and cash disbursement processes for NunHA Sdn Bhd.

(10 marks)