THE ACCOUNTS PAYABLE DEPARTMENT
Invoices from suppliers were received daily by mail. Once again, the owner took the responsibility of opening the mail and giving the bills to the bookkeeper so she could sort them out in alphabetical order in separate files.
About once a month, the bookkeeper ran through the billing and picked out those that were due to be paid. She first made sure the shipping memos were attached to the bills. The bookkeeper prepared the checks and the owner signed them. They were then dispatched.
To keep control of payments, the bookkeeper took the invoices that had been paid and recorded the amount, the date of payment, the check number with which the payment was made, and finally stampedPayments to contractors were administered by the bookkeeper although the owner verified the contractors’ check amounts and signed them. The bookkeeper sometimes held on to these checks before handing them out to the contractors (who usually picked up their checks the same day or sometimes a day later).
Finally, the salesperson was paid on commission. The bookkeeper prepared the appropriate amount and the owner verified it. Once again, the bookkeeper held on to the check until the salesperson picked it up. All other expenses were paid out in a similar fashion (Figure 2).
- 1 decade agoFavorite Answer
每天用電子郵件會收到供應商寄來的發票, 再次提醒, 老闆要負責收取郵件以及把帳單拿給記帳人員,這樣他才能按照字母次序將它們分門別類放進檔案夾裡
一個月一次,記帳人員要瀏覽帳單,將到期需支付的帳單挑出來. 首先他要確定運輸備忘已附在帳單裡. 記帳人員準備支票讓老闆簽名.然後,它們就被發送出去
為了能夠管理款項,記帳人員把已經付款了的發票在金額,付款日期,支票號碼, 付款方式方面做個登記,即使老闆已核對過立約人的支票金額且簽了名,但是最後,記帳人員仍需把要給立約人的付款蓋印章. 記帳人員有時候會保留這些支票, 然後才把它們給那些會在當天或晚一天領取支票的立約人.