Disbursements that are not typically supported by invoices such as, repayment of debt obligation and interest and the like. In this case we may have a true voucher system and a non voucher system. In a true voucher system the expenditure and payable recognize before cash payment is made. But in a non-voucher system payable is not recognize before cash payment is made.
The following diagram is a logical data flow diagram that shows the processing of non-invoiced payments under two different assumptions:
- A true voucher system is used in which all expenditures must be vouched that is, formally approved for payments and recorded as a payable before they can be paid, and
- A non-voucher system is employed.
Assuming a true voucher system is used
Assuming a non-voucher system is used.