Professional Documents
Culture Documents
Chapter 6
A Sales Order #2
. & Customer Order H
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
Traditional, Manual Sales/Collection Process - Part 1
Inventory Accounts General
Control Warehouse Shipping Receivable Ledger
I H
F A B
Accts Rec Dr/Cr to G/L
Packing Invoice copy
Shipping Picking Slip S/O
Slip S/O Copy
Notice Post to Post to
A/R sub General
Prepare ledger Ledger
Shipping
Post to Release Docu- General
A/R sub
inv. Goods ments Ledger
ledger
records
Bill of Goods,
Picking Lading Pkg slip 3,
Inventory Slip S/O Bill of Shipping Bill of
Sub. Lading 3 Notice lading 1&2
Ledger
Ship
documents D
N
& goods E
.
Cheques Deposit
Remittance Slip &
Advices Dr/Cr to
Checks
G/L
Remittance A
List Post to Bank
Created Post to Validates
A/R sub
General Remittance Deposit
Remittance ledger
Ledger List 1
A List 2
Remittance
List 1 A/R Validated
sub Gener Compare Deposit
Batch of
Remittance
ledger al Slip
List 2 Checks
Ledger
A
Batch of
Checks Remittance
Prepare Post to C
Cash Rec. Advices Remittance Lists
deposit and Deposit Slips
Journal
slip
Remittance Remittance
Advice Lists
Checks and A= Alphabetic
Cash
Deposit C= Chronological
Receipts N
Slip N= Numerical
Journal
B
Dr/Cr to
. D C
G/L
General
Ledger
Order
Print order documents s
Sales
Picking list Acknowledgement Order
Order
To s
To warehouse
customer
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
Traditional Automated Sales/Collection
Process Flowchart - Shipping
From Picking list
(amended) Exception
warehouse
and error
display
Performed by Enter data concerning goods
shipping clerk delivered to shipping
Picking list
(amended)
Edit data concerning picked goods
Shipping file
Shipping notices
Exception
Enter batch total & select prices and error
display
Customer
Customer Customer Shipping notices order
billing data
Edit billing data 1
master file
Compare
To billing To customers
to batch Performed by accounts
totals of receivable clerk
1 invoices
File
Irwin/McGraw-Hill The McGraw-Hill Companies, Inc., 2000
Traditional Automated Sales/Collection
Process Flowchart - Mail Room
From customer
Checks
Remittance advices
Checks
Remittance advices
Remittance list
Checks
Checks Fromother
sources
C/R file
To accounting To accounts
To bank
manager receivable
File Compare,
reconcile,
adjust To managers (and
summary files)
(1,1 (1,1)
REAL Model (0,*
)
(0,*) (1,1)
Call on (1,1)
Customer (0,*) (1,1)
)
,*
(1,1) Salesperson
(0
(0,*)
Customer (0,*)
Places (0,*)
) Order (1,1)
* Order Clerk
(0,
,*)
(0 (1,1)
) (0,*)
(1,*
Inventory Pick/Pack Warehouse
(1,*) (0,*) (0,*) (1,1)
Inventory Clerk
(1,
*) (1,1)
(0,*) (1,1) Shipping
(0 )
,*) (0,* Clerk
Ship Order (0,*)
(0,*
)
(1,*) (1,1
) Carrier
(0,*)
Top
Top Management
Management
Marketing
Marketing
Accounting
Accounting
Finance
Finance
Production
Production
Customers
Customers
CUSTOMER ORDER Sales order #, [Salesperson Employee #], [Customer #], [Customer
Service Representative Employee #], Date, Time, Shipping
instructions, Cancel by date, Location of order (e.g., phone, during
sales call, fax, or mail),
MOVE INVENTORY Picking #, [Sales Order #], [Warehouse Clerk Employee #], Date,
Time started, Time completed, Time released to shipping area
SHIP MERCHANDISE Bill of Lading #, Invoice #, [Picking #], [Shipping Clerk Employee #],
[Customer #], [Carrier ID #], Date, Time, Shipment tracking #,
Packaging information, Shipping cost, Sales tax, Salesperson
commission
COLLECT PAYMENT Cash receipt #, [Cash account #], [Cashier Employee #], [Customer #],
Date, Time, Amount received, Electronic funds transfer #
SHIP/INVENTORY [Bill of Lading #], [Invoice #], [Inventory Item #], Quantity shipped,
Price each
SHIP/COLLECT PAYMENT [Cash receipt #], [Invoice #], Amount applied to this invoice
CASH Cash Account #, [Bank #], Type of account (e.g., checking, savings,
CD, etc.), Beginning Balance, Beginning Balance date
CARRIER Carrier Id #, Carrier Name, Street address, City, State, Zip, Telephone
#, Contact Person, Rate information
BANK Bank #, Bank name, Contact person, Bank street address, City, State,
Zip, Bank phone #