Assume that you are an accountant working for a small, privately owned art gallery. You have been asked to write a procedure explaining how purchase orders are completed when they are generated within accounts payable through to when they are sent to the vendor.
At the art gallery, all purchase orders are generated by accounts payable and must be approved by an officer of the organization. In your case, that officer is the director of purchasing. In addition, the owner must approve all transactions.
Locate an example of a purchase order and attach a copy to your procedure.
Include the following elements in your procedure:
• Company name
• Department name
• Name of the procedure
• Content:
• Provide process explanation. Arrange the instructions into sequential order.
• Include the titles of the persons who will be responsible for the tasks.
• Identify steps using numbers.
• Identify tasks within each major step using bullets.
• Provide boldface headings to identify major steps.
Remember to fully explain how to complete the purchase order!
