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CHAPTER13
THEEXPENDITURECYCLE:PURCHASINGTOCASHDISBURSEMENTS
Instructor’sManual
LearningObjectives:
1.Describethebasicbusinessactivitiesandrelatedinformation
processingoperationsperformedintheexpenditurecycle.
2.Discussthekeydecisionstobemadeintheexpenditurecycle,
andidentifytheinformationneededtomakethosedecisions.
3.Identifymajorthreatsintheexpenditurecycle,andevaluatethe
adequacyofvariouscontrolproceduresfordealingwiththose
threats.
Questionstobeaddressedinthischapterinclude:
1.WhatmustbedonetoensurethatAOE’sinventoryrecordsare
currentandaccuratetoavoidunexpectedcomponentsshortages
likethoseexperiencedattheWichitaplant?
2.HowcouldtheproblemsattheDaytonplantbeavoidedinthe
future?Whatcanbedonetoensuretimelydeliveryofquality
components?
3.IsitpossibletoreduceAOE’sinvestmentinmaterials
inventories?
4.Howcouldtheinformationsystemprovidebetterinformationto
guideplanningandproduction?
5.HowcouldITbeusedtofurtherreengineerexpenditurecycle
activities?
Introduction
Theexpenditurecycleisarecurringsetofbusinessactivitiesand
relateddataprocessingoperationsassociatedwiththepurchaseofand
paymentforgoodsandservices.
Figure13-1onpage391providesacontextdiagramoftheexpenditures
cycle.Notethattheexpenditurescycleinvolvestherevenuecycle,
inventorycycle,variousdepartmentsinvolvedinrequestingitemstobe
ordered,andreceivingtheitemsandtheproductioncycle.
Thischapterfocusesonthepurchaseofrawmaterials,finishedgoods,
supplies,andservices.Chapters12and13willcoverfixedassetsand
laborservice
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