SALES AND ACCOUNTS RECEIVABLE FLOWCHART

MARKETING DEPARTMENT
Sales Order INVOICE - SALES Includes quantity ordered, price and identification of the product

TREASURER S DEPARTMENT
From Marketing Department

ACCOUNTING DEPARTMENT
From Treasurer s Departmen t

BILLING DEPARTMENT SHIPPING DEPARTMENT

From Accounts Receivable DEpartment

Sales Order To Billing Depart Gather Data from the Sales Order

Sales invoice

Process the Sales Order

Periodical Analization of Sales Activities

Approval of sales Order with all the cash refunds and credit memos for sales return

Sales invoice

Sales invoice

Compare the data in the invoice

Sales Invoice Preparatio n of Sales Invoice With total amount to be paid

Sales Invoice is checked by the Accounts Receivabl e Clerk

YES To Treasurer s Department

Signing of the Sales Order To Accounting Department under General ledger Supervisor

Recording of the Sales Invoice

Sales Revenue account

Approval of Monthly summary Entries

Approved Sales Orders

Accounts Receivable Control

General Ledger