Page 88 - Accounting Best Practices

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4–9 Have Delivery Person Create the Invoice

Exhibit 4.2 Off-Site Invoice Creation 77

site, either by dialing up the accounting database through a local phone connec-
tion or by using cellular phone access. This process is capable of eliminating
problems caused by customer disputes over delivered quantities, resulting in less
work for the accounting staff.
Though a technologically elegant solution, this best practice is one that
applies to only a small number of companies that meet some very specific crite-
ria. First, a company must make deliveries with its own staff; a third-party deliv-
ery service will not perform the on-site invoicing function. Next, this solution
requires a good knowledge of computer systems to implement. There must be not
only a qualified and knowledgeable in-house computer system department, but
also one that has the budget to create such a system. Also, this is an expensive
solution to implement (if only because every driver must be furnished with a