الأحد، 5 فبراير 2012

Manual Sales Order Processing

     Begins with a customer placing an order.
-        The sales department captures the essential details on a sales order form.
     The transaction is authorized by obtaining credit approval by the credit department.
     Sales information is released to:
-        Billing.
-        Warehouse (stock release or picking ticket).
-        Shipping (packing slip and shipping notice).
     The merchandise is picked from the Warehouse and sent to Shipping. 
-        Stock records are adjusted.
-        The merchandise, packing slip, and bill of lading are prepared by Shipping and sent to the customer.
     Shipping reconciles the merchandise received from the Warehouse with the sales information on the packing slip.
-        Shipping information is sent to Billing. Billing compiles and reconciles the relevant facts and issues an invoice to the customer and updates the sales journal. Information is transferred to:
- Accounts Receivable (A/R).
- Inventory Control.
     A/R records the information in the customer’s account in the accounts receivable subsidiary ledger.
     Inventory Control adjusts the inventory subsidiary ledger.
     Billing, A/R, and Inventory Control submits summary information to the General Ledger dept., which then reconciles this data and posts to the control accounts in the G/L.



DFD of Sales Order Processing:


Overview of the Manual Cash Receipts System:

      The customer’s checks and remittance advices are received in the Mail Room.
       A mail room clerk prepares cash prelist and sends it list along with the checks to Cash Receipts.
       A copy of the cash prelist is sent to Accounts Receivable and the Controller.
      The Cash Receipts department verifies the accuracy and completeness of the checks, updates the cash receipts journal, prepares a deposit slip, and prepares a journal voucher and sends to General Ledger. 




DFD of Cash Receipts Processing



































































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