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goods
have been 
despatched
to the customer, 
responsibility
then 
passes
to the 
accounting
function
to invoice the customer for the goods and to ensure that payment is received.
5.3.2 Purchases 
The making of 
purchases
will initially be 
started
by either the 
purchasing department
or
the 
stores 
department
. The need for the purchase of more goods will be recognised by, for example, the stores 
manager when he realises that an item of inventory is running low. He will then 
complete 
a 
purchase 
requisition
which must be 
authorised
and then the 
purchasing function
will determine the most 
appropriate supplier
on the basis of price, delivery and quality. An order will be placed by the 
purchasing function and the goods will normally be received by the stores department.
After this, 
responsibility 
then goes to the 
accounting department
which will await the arrival of the 
invoice for the goods from the suppliers, check that the invoice is accurate and for goods that have in 
fact been received and then in due course pay the amount due to the supplier.
5.3.3 Overheads 
Organisations will incur a variety of expenses such as rent and rates, insurance, telephone bills, energy 
bills, advertising expenses, etc. In some cases these will be incurred by a specific department of the 
business, such as the marketing department investing in an advertising campaign, or alternatively the 
receipt of the telephone bill will be part of the 
general administration of the business
.
When bills for 
expenses
are received they will be passed to the