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Account Payable

Accounting Flowchart: Purchasing, Receiving, Payable and Payment



Accounting flowchart is a pictorial representation of the flow of transactions process in a specific area of the accounting and financial department. For example: Purchasing Flowchart? represents flow of transaction process in the purchasing area, Receiving Flowchartin the receiving area, Voucher Payable Flowchart? in the Accounts Payable area, and Treasurer Flowchart? is in the treasure area [for payment purposes].

These four flowcharts is an essential guidelines-set for those four areas to carry on the day-to-day transactions. It is a one full payable cycles. ?Flowcharts use standardized symbols and enable the auditor to visualize strengths and weaknesses in internal control of those four particular areas.


This post provides those four essential flowcharts [purchasing, receiving, payable and the treasurer area]. A starter should find the flowcharts useful in understanding the payable cycles, and how flows should be carried to comply with internal control. Please note that in small-medium businesses, treasurer function often carried by the general cashier under the accounting manager or controller if it is exist. Read on…


Standardized Symbols Used in The Accounting Flowchart

  • Onpage Connector (transfer of customer order to the credit dept)
  • Offpage Connector (mailing of sales invoice to customer)
  • Annotation (used to describe or note an activity)
  • Punched Card (method of computer input)
  • Magnetic Tape (method of computer input)
  • Punched Tape (method of computer input)
  • Manual Input (keyboard entry of data)
  • Magnetic Disk (method of computer storage)


Below exhibit shows the symbols:

Next is the four essential flow chart. Read on…


1. Flowchart for Purchasing



2. Flowchart for Receiving



3. Flowchart for Voucher Payable



4. Flowchart for Treasurer [for Payment]



While I believe the above four flowcharts are widely applicable for any type of industry in any size, they may not exactly suit your company. Therefore you may need to modify them, depending on the internal control policy of the company for those particular functions [purchasing, receiving, payable and the treasurer/cashier].



  1. Fadil HUbaya

    Apr 27, 2010 at 12:35 am

    Thank’s a lot putra.. you make this process become easy adn simple…

  2. amy

    May 16, 2010 at 12:05 am

    This was very helpful for me, Thank you

  3. Nit

    May 28, 2010 at 4:22 pm

    I am taking accounting I am stuck on doing a trial balance:
    Question: Performed services on account in the amount of 1,000.

  4. jacq

    Jun 9, 2010 at 12:09 pm

    debit Accounts Receivable 1000 credit Income 1000 ( or any other appropriate income account )

  5. Chayanin

    Jun 11, 2010 at 6:02 am

    it realy useful, can you give the sample of physical count fixed assets flowchart?

  6. vanz

    Jun 16, 2010 at 6:54 am

    hi putra, im looking for internal control in receiving department.. i hope you can help me. thnx in advance

  7. Raheel Tabani

    Aug 25, 2010 at 5:53 am

    It wa very helpful for me as well

    Thanks for such great deed

  8. Jan Niño Tagalog

    Sep 20, 2010 at 12:12 pm

    Thank you very much sir but I hope you will also include the process in the General Accounting….

  9. itachi

    Apr 28, 2011 at 10:36 am

    i need the actual flow chart

  10. lady remy

    Jul 8, 2011 at 6:05 am

    i need accounting flow chart..our ISO certifying body requires me to have this…can you help me..


    Jul 10, 2011 at 2:36 pm

    nice one…

  12. mikebots

    Jul 24, 2011 at 9:07 am

    This is great!!

  13. Muhammad Mahmudul Hoq ( Bangladesh)

    Jan 28, 2012 at 10:14 am

    Accounting Flow chart which are given in an website This is really awesome and helpful for accounting professional but now i need a folw chat for sales. If possible pla update the website by my requirment.

    Thanks & regards
    Muhammad Mahmudul Hoq ( Bangladesh)


    Mar 30, 2012 at 7:33 am


  15. Haji Amanullah

    Sep 5, 2012 at 6:59 am

    Dear Putra,

    This is very good flow chart. Is it possible to have a complete accouting cycle flow chart? Also plz tell me how to get printout or download flowchart.

    I am trying to develop internal accounting control procedures for my organization. I appreciate if there any template available with you or guide me from where I can download such template.

    Thanking you and best regards,

    Haji Amanullah

  16. yogesh Singh

    Sep 10, 2012 at 11:21 am

    Dear Putra,

    I need standard operating procedure and Work instruction for Accounts Department & Internal accounting flow chart for our ISO procedures for my organization
    I appreciate if there any ISO procedures available with you please send us.

    Thanking & Regards,
    yogesh singh

  17. Bahaa

    Nov 12, 2012 at 4:23 am

    Please anyone can tell me the meaning of by Number in (purchasing, Receiving). Also by name in voucher payable
    Please anyone know reply me ASAP.

  18. Mark

    Mar 14, 2013 at 9:29 am

    Hi guys, I’ve been using pen and paper for accounting flowcharts, but now found ConceptDraw 9 which perfectly does the job.

  19. Shifeaw T.Leta

    Mar 11, 2015 at 11:20 am

    Yes, Mr Putra,your professional contribution is very important for all,& I will be at your side as much as I can? Can I get sample of ‘Short Guideline for Receiving &Inspection Procedures please?
    Bless you !!(Namatstie!!)
    Shiferaw T.

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