Each day, the computer application in the data processing department automatically scans
the accounts payable subsidiary file for items that are due for payment and prints a two-part
check. The system closes out the accounts payable record and creates a record in the digital cash
disbursements journal. A data processing clerk then sends the check to the Cash Disbursement
department where it is approved, signed, and distributed to the supplier. The check copy is filed
in the Cash Disbursements department