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Systems Documentation

The relational database form would be based on the receiving report/inventory table; a junction table is
required because each receiving report can include many inventory items, and each inventory can be
included on many receiving reports.

When a shipment arrives at the receiving department, an employee would query the
database/ERP system to ensure that it is related to a valid purchase order. Provided it is, the receiving
department employee would access the receiving report form, count the items received and record the
relevant data.

Handling receiving transactions in that way promotes strong internal control by:

1. Matching the shipment with an existing purchase order.

2. Requiring the receiving department to count the items received.
3. Establishing responsibility for the receiving transaction by including the Employee ID in the
4. Having one centralized location for receiving all shipments.

The accounting department would be able to view bot the purchase order and the receiving
report as an additional internal control before issuing a check to pay the vendor’s voice.

Business Process Relationship

So, now we’ve looked at both the sales/collection process and the acquisition/payment process.
Keeping in mind that the two complement one another in two different organizations, here’s a
comprehensive view of both processes.

1. An operating department in the buying organization request goods and services.

2. The purchasing department in the buying organization authorizes the purchase.
3. The sales department in the selling organization takes the customer’s order.
4. The selling department in the selling organization approves the customer credit.