文档介绍:ountsintheAcquisitionandPaymentCycleCashinBankPurchaseReturnsandAllowancesPurchaseDiscountsRawMaterialPurchasesProperty,Plant,ountsPayableCash Acquisitionsdisbursements ofgoodsand ountsAcquisitionsInventoryProperty,plant,ountspayableManufacturingexpensesSellingandadministrativeexpensesClassesofTransactionsountsCashDisbusementsCashinbank(fromcashdisbursements)AccountspayablePurchasediscountsBusinessFunctionsintheCycleProcessingpurchaseordersReceivinggoodsandservicesRecognizingtheliabilityProcessingandrecordingcashdisbursementsDocumentsandRecordsPurchaserequisitionPurchaseorderReceivingreportProcessingpurchaseordersReceivinggoodsandservicesDocumentsandRecordsAcquisitionstransactionfileAcquisitionsjournalorlistingVendor’sinvoiceVoucherA/PtrialbalanceDebitmemoA/PmasterfileVendor’sstatementRecognizingtheliability