In this flowchart it starts with the terminal for the Customer’s Purchase Order, which signifies that there is an external party. The Customer’s Purchase Order is documented by either paper or electronically done. Then the Customer’s purchase order goes through manual operation, where it is reviewed for accuracy and as an internal control it is verified/approved by the Sales Manager. Once approved the flow goes into Order Processing Clerk, who receives the approved document of the customer’s purchase order starts the manual operations, which leads to preparing the order and as another internal control because it is segregating duties. Then, once the order is prepared, the Sale Order document is copied multiple times and on top of those copied documents is the Approved Customer’s Purchase Order. Then the Approved Customer’s Purchase Order document is processed/sent to the Off-page connector, which is the Accounting department. While, Sales Order document is processed/sent to Shipping. Then the Sales Order copies 2 and 3 are processed/sent to Credit. The Sales Order copy 4 is flowed into the ending terminal, which is mailing the sales order to the customer. Then the last copy of the sales order is filed numerically in the Sales department. In the Credit Department it starts with the Credit Analyst and an off-page connector, which is an entry form that flows into the copies 2 and 3 of the sales order document. Where the processing flow goes into a decision to help determine whether or not the customers approved for credit. In addition, as an internal control for credit approval process, it is a separate duty and will not be part of the credit sale processing. Therefore, there is segregation of duties. Furthermore, if the customer is not approved then it will be flowed manual operation, where the credit analyst will send the credit application and inform the customer it was not approved. Then it flows into the sales order documents, where it is filed numerically and temporally until the customer completes the credit form. Thus, causing sales order approval process begins again until the customer’s credit is approved. However, if the customer is approved for credit then the sales order and the approved credit goes to the Credit manager. This is where the Credit Manager has to decide if the sale will exceed the credit limit. If the sales exceed the credit limit then the customer will be informed that their shipment will be held for the pending payment causing the copied sales order document to be filed numerically and temporarily until the Accounting department has received the customers payment. If the sales do not exceed the credit limit then the sales order is approved by the Credit manager and that is when the approved sales order copies are sent to the Warehouse. From the Credit Department the approved sales order is received by the Warehouseman and the warehouseman starts pulling all the goods from the inventory, note any differences, and initial order and release it to shipping. Then the approved sales order second copy is sent to shipping and the third copy is filed numerically as record of the approved sales order. Once the documents reach the Shipping Department the Shipping Clerk takes over. He gets both the sales order from the Sales Department and the approved sales order from the Warehouse. The sales document coming from the Sales department is filed temporarily and numerically because the receipt of goods from the warehouse is still pending. In addition, the recount and verification by the warehouseman is a form of internal control because it is segregation of duties. Once the approved order is received from the warehouse then the sales order document from the sales department is put together with and the Shipping Clerk begins checking/verifying that everything matches the sales order sheet. After it is checked for accuracy the Shipping Clerk starts preparing the bill of lading. Then the Bill of lading is copied and paired with approved sales order and a copy of the sales order. The copy of the sales order will be attached to the goods as a packing list. The Bill of Lading will be sent to the Accounting department along with the approved sales order. While, the second copy of the Bill of Lading will be filed numerically in the Shipping department as record of the receipt and the other copy of the Bill of Lading will be sent/given to the Freight Carrier. In the Accounting Department an Accounts Receivable Accountant has the assigned duty to receives the Customer’s Purchase Order from the Sales Department and the Approved Sales Order and the Bill of Lading comes from the Shipping Department and verify the item and the terms of the purchase order. Once, checked for accuracy the Accounts Receivable Accountant they will start to prepare a sales invoice, and this is information that is taken from the sales order to ensure that the customer is billed for goods shipped. In addition, comparing prices to the approved price list to make sure the price is correct. Then the Sales invoice is copied and the copy is sent to the customer and the original sales invoice, where it is then recorded in the sales journal and the accounts receivable in the subledger. Then the Customer’s Purchase Order, Approved Sales Order, Bill of Lading, and the Sales Invoice is put into the files for that customer and is filed numerically. That is where it all ends with the Sales Invoice. Then in the Mail Room and President’s Office, the Mail Room Clerk will receive the checks from the Post Office Box and handles the customer check. The mail room clerk will then prepare the cash, the receipts prelist, and the attach remittance advice information. Furthermore, the prelist documents the separation of the custody of cash from the cash receipts recording function. Then the Cash Receipts Prelist is sent to the President’s Office Administrative Assistant and remittance advices and customer checks. Those checks are restrictively endorsed and a deposit slip is prepared, where the Assistant takes the slip and the customer checks to the bank. That is when the Bank will validate the copy of the deposit receipt. While, the original is sent back to the accounting department along with the cash receipts and remittance advices. Once the Accounting department receives the cash receipts prelist and remittance advices it is handled by the Accounts Receivable Accountant. The Accounts Receivable Accountant must decide if the shipment will be held and if it is yes then the accountant will notify the credit department. If it is not being held then the accountant will verify the prompt payment discounts that was taken by the customer and it will only the valid discounts that are taken and will be recorded. Then the accountant records the receipts in the cash receipts journal and post the customers remittance on the account to the Accounts Receivables Subsidiary ledger. After that the cash receipts prelist and remittance advices are then filed underneath the customers file. Then the Controller receives the banks validated deposit receipt from the President’s Office and verified then it is filed chronologically depending on the month-end bank reconciliation in the customers file.