A modern accounting information system usually follows a multi-tier architecture splitting the demonstration to the user, data management and application processing in variable layers. The demonstration layer controls how the info is showcased to and seen by active users of the organization (thru web browsers, client application or mobile devices). The whole system is backed with the help of an integrated database which preserves all the info which could include the transactional info created from the core business procedures (inventory, purchasing, accounting) or fixed, master data which is referenced when the data is processed (customer account records, configuration settings and employee ).
When items from the seller are received, one receipt will be created & then entered inside the accounting information system. Prior to the accounts payable sections pays the seller, the app processing tier of the system conducts a 3 way matching in which it is able to automatically match the sums in the invoice against the sums in the receipt & the primary buying order. After the match is completed, a mail will be sent to the accounts payable executive for sanction.
From here one voucher will be produced & the sell will finally receive the amount.