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Accounts payable

An invoice is checked, approved and paid by its due date — and never by the person who ordered it alone.

Workflow

1. Trigger: an invoice arrives by email or post.
2. Check: was it ordered, was it delivered, is the amount right?
3. Approve: the person responsible for the budget approves it.
4. Pay: the payment is entered in e-banking with the due date.
5. Book: the invoice goes into Bookkeeping.
6. Result: paid on time, booked, and filed.

Rules

• Four-eyes principle: whoever enters a payment does not approve it alone.
• A reminder that arrives means the process failed somewhere: find out where.