Matakuliah
: M0034 /Informasi dan Proses Bisnis
Tahun
Versi
: 2005
: 01/05
Pertemuan 17
The Sales/Collection
Business Process
Learning Outcomes
Pada akhir pertemuan ini, diharapkan
mahasiswa
akan mampu :
• Membuat diagram / skema Real Model
proses bisnis penjualan/pendapatan
Outline Materi
• Tujuan dari Proses Penjualan/Pendapatan
• Pandangan terhadap Proses
Penjualan/Pendapatan
Accounting, Information Technology,
and Business Solutions, 2nd Edition
By Hollander, Denna, Cherrington
Chapter 6
PowerPoint slides by:
Bruce W. MacLean,
Faculty of Management,
Dalhousie University
The Sales/Collection Business Process
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Chapter Objectives

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Identify the characteristics of the traditional
sales/collection process and related IT applications.
Describe weaknesses in the traditional sales/collection
process and IT application architecture.
Develop a REAL model of the
sales/collection process.
Suggest ways to improve the
sales/collection process and
its IT application.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
The Purpose of the Sales/Collection
Process

The sales/collection
process is a series of
operating events that:
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collectively serve to
attract customers,
help customers select
goods and services,
deliver the goods and
services requested, and
collect payments for the
goods and services.
Irwin/McGraw-Hill

The process should:

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
Minimize the amount of time
between the selection of
products and services and the
collection of cash.
Minimize the amount of cash
that is not collected from
customers for goods and
services provided.
Structure product quality and
price to balance customer
value and organization
profitability.
The McGraw-Hill Companies, Inc., 2000
An Overview of the Traditional
Sales/collection Process

In a manual sales/collection
process, paper is used
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to communicate authorizations
between departments and to
external parties.
as the primary means to capture and
 Files of source documents and
store business data and
communicate information to
journals are often called
information customers
transaction files while master
as the audit trail for documenting
files include the subsidiary
the process.
ledgers, general ledger, and
to store duplicate data as data is
control accounts used by units
processed across various
within the Accounting
departments (e.g., the Sales Order
Department (e.g., accounts
Department, the Shipping
Department, the Billing
receivable, inventory control,
Department, and the Warehousing
and general ledger).
Department).
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Take Order

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The customer order typically includes data about the customer,
where to ship the goods, the items the customer wants to order,
and payment terms.
The company receives the order and checks the customer files to
see if the customer is a new or existing customer.
Usually, this customer order is recopied onto a company’s own
sales order document.
A copy of the sales order may eventually be used as a sales
invoice. Having order data on a pre-numbered internal
document helps a company locate order data and avoid losing
orders. This is important, because missing documents can signal
unfilled or unauthorized transactions.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Sales Order

The Sales Order has many of  Two copies of the sales order are sent to
the Billing Department to inform them of
copies:
the sale and for use in invoicing the
 A copy of the sales order is sent to
customer after the goods are shipped.
the Credit Department for approval.
 A copy of the sales order (the copy with
 A picking slip or stock request
Credit Department approval) is filed in
document, to the Warehousing
the Sales Order Department with the
Department authorizing
customer's order document to create a
warehousing to pull the goods and
customer order activity file. The file of
move them to the shipping area.
customer orders is organized
 The packing slip is sent to the
alphabetically (for ease in locating
Shipping Department to
information by customer name).
communicate that goods are
 Finally, a copy of the sales order may be
forthcoming from the Warehousing
sent to the customer to acknowledge
Department.
acceptance of their order.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Fill Order


The Warehousing
Department cannot act
without authorization from
the Sales Order Department.
in the form of the picking
slip or stock request
document.
Warehousing personnel pick
the goods (noting any stockouts or other problems on the
picking slip) and transfer
them to the shipping area.
Irwin/McGraw-Hill


(If necessary, a back order
document is created for
stock-out items.)
A warehouse inventory
subsidiary ledger may be
updated to reflect the goods
taken out of inventory.

In a traditional accounting
system, each department may
keep its own inventory records.
These separate inventory
records are not included on
Exhibits 6-1 and 6-2.
The McGraw-Hill Companies, Inc., 2000
Ship Product


The Shipping Department

compares the packing slip (from
the Sales Order Department) with
the picking slip and the goods to
be shipped.
They pack the goods and select a
carrier; they prepare a bill of
lading (that describes the
packages they accept for
shipment, the carrier, the route,
and customer information), keep a
copy in the Shipping Department,
and send a copy to the customer.
Irwin/McGraw-Hill
Shipping personnel prepare a
shipping notice to
communicate that the goods
have been shipped.


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The packing slip is included with
the packaged goods.
A copy of a shipping notice is
sent to the Billing Department as
notification of the need to bill the
customer.
Documents in the shipping
activity file are typically ordered
numerically to allow a
completeness check to identify
missing documents or documents
used out of order.
The McGraw-Hill Companies, Inc., 2000
Bill Customer


 A copy of the sales invoice serves
Upon notification of shipment, the
as the source document for
Billing Department pulls and
recording the transaction in the
reviews the sales order from the
sales journal.
temporary file to make sure the
amount of the group of
products A
should
been
shipped.
copyhave
of the
sales
invoiceis The
senttotal
to the
sales invoices for a period of time
They alsocustomer
review the(as
shipping
notice
their bill). A copy
of the sales
is summed
to calculate a batch
to verify that
the
goods
have
been
invoice is sent to the Accountscontrol
Receivable
total.
shipped and
that the transaction
Department
to record in theaccounts
The batch control total is used to
meets thereceivable
definition of
a sale for ledger, prepare
journal voucher
subsidiary
and theapicking
accounting purposes.
document control
slip or packing slip is sent to inventory
The Billing
Department
prepares a subsidiary
 The journal
to update
the inventory
ledger.voucher document is
sales invoice by adding prices to the
sent to the General Ledger
data found on the sales order
Department for posting to the
general ledger
document.
Irwin/McGraw-Hill
The McGraw-Hill Companies, Inc., 2000
Information Processes


The Accounts Receivable
Department uses a copy of the
sales invoice to record invoice
amounts in the customer’s
account in the accounts
receivable subsidiary ledger.
The Inventory Control
Department reduces inventory
balances in the inventory
subsidiary ledger (for companies
that use a perpetual inventory
system) and assigns the goods
sold to cost of goods sold.
Irwin/McGraw-Hill

The General Ledger
Department uses the journal
voucher to record the total
sale as a debit to Accounts
Receivable and as a credit to
Sales in the general ledger.
The McGraw-Hill Companies, Inc., 2000
Receive Payment



At this point, the company
waits for the customer to
return payment.
Often the sales invoice
includes an additional page to
be returned wit the payment,
called a remittance advice, lists
the customer’s name, account
number, and balance due.
Generally, two people are
assigned to open the mail to
reduce employee fraud or
theft.
Irwin/McGraw-Hill

The employees document the
payments by completing a batch
remittance list that lists the
source of each check and its
amount.

The amount of the check is
compared with the amount on the
remittance advice to verify their
equality and the check is
restrictively endorsed “for
deposit only”.
The McGraw-Hill Companies, Inc., 2000
Information Processes


A copy of the batch remittance list is 
sent, along with the checks, to
personnel in the Cash Receipts
Department.
A deposit slip is prepared to deposit the
checks in the bank. The batch
remittance list is used as a source
document to record the cash received
in the cash receipts journal. The totals
are used to prepare a journal voucher
that is sent to the General Ledger
Department to update (increase) the
General Ledger Cash account and
(decrease) the General Ledger
Accounts Receivable control account.
Irwin/McGraw-Hill
The batch of remittance advices
is sent to the Accounts
Receivable Department where
the customer's subsidiary ledger
is updated to reflect the
payment. The remittance
advices are placed in customer
files to document the customer
payment. A copy of the batch
remittance list is also sent to the
controller to reconcile total
remittances for the day to the
bank deposit amount (recorded
on a validated deposit slip
obtained from the bank).
The McGraw-Hill Companies, Inc., 2000
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Pertemuan 18