Accounting Cycle Paper

Accounting Cycle Paper

By Kimberley Conner

ACC/421

February 28, 2011

Michael Guertin

I work for The California Department of Corrections and Rehabilitation (CDCR) in the headquarters department. CDCR accounting department are responsible for paying purchases orders, service and expense orders, utilities, and other services that has to do with the organizations. CDCR “is responsible for the operations of the California state corrections, rehabilitation, probation and parole systems” (Wikipedia). Also CDCR is responsible for enforcement and investigations of parolees and prison inmates as well as supervision and monitoring of state prison inmates.

In accounting department we have an Associate Director to Accounting, Accounting Administrators, supervisors, and employees. CDCR accounting department is a huge department consists of at least 100 employees and each one do different tasks and is assigned different alphabets to work on. CDCR accounting department job is making sure all invoices are being paid accordingly by the SAM manual and GAAP guidelines. Accounts Payable process overview is very simple. Accounting department receive documents such as purchase order, direct pays, service and expense orders, and contracts. Our accounting department is broke up in three sections. One section handles the contracts, another section handles invoices that deal with construction, and another section handles purchase orders and service and expense orders. When we receive invoices, invoices should be already approved for payment. Invoices usually go to the program in CDCR and they approve the invoice for payment and if the invoice is a purchase order or contract they would goods receipt the invoice so accounting will only have to enter the invoice into the accounting system. Also the program is responsible for setting up the purchase orders or service and expense order into our accounting system. Purchase orders and service expense orders are for services that will be...