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Labor

Cash

Materials Physical Plant

Expenditure Cycle

Conversion Cycle

Cash

Finished Goods

Customers

Revenue Cycle

Subsystems

Subsystems

Subsystems

Purchasing/s Payable Cash Disbursements Payroll Fixed Assets

Production Planning and Control Cost ing

Sales Order Processing Cash Receipts

Finished Goods

Cash

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Record Structure for Sales Orders Transaction File Quantity Sold

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Invoice Amount

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Record Structure for AR Master File

Name

Address

Current Balance

Credit Limit

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Last Payment Date

Billing Date

Record Structure for Inventory Master File

Description

Quantity on Hand

Reorder Point

EOQ

Vendor Number

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Unedited Transactions

Keying

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catches clerical errors

Edit Run Edited Transactions

rearranges the transaction data by key field so that it is in the same sequence as the master file

Sort Run Transactions Old Master (father) AR Update Run

changes the values in the master file to reflect the transactions that have occurred

AR New Master (son)

Transactions (eventually transferred to an archive file)

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