Page 184 - Accounting Information Systems

CHAPT E R 4 The Revenue Cycle 155

Journal Voucher File (General Journal) Approved Journal Vouchers JV Posting Details General Ledger Records

AR Subsidiary Ledger Post to General Ledger Journal Voucher Quantity Sold Subsidiary Ledger

AR Summary Inventory Product and Inventory

Update Account Receivable Records Sales Journal voucher Update Records

Credit Records Credit Approval Total Amount Due Sales Order (Ledger Copy) Reviewed Stock Release Sales Details Sales Journal

Pending Bill Customer

Check Credit Approved Sales Order S.O. File S.O. Invoice Copy

Sales Order (Credit Copy) Sales Order (invoice copy) Back-Order File
SYSTEM Receive Order Insufficient Quantity Product and Quantity Stock Records Shipping Notice

PROCESSING Customer Order Received Date, Approved Date Stock Release Pick Goods Verified Stock Release Sales Invoice

ORDER Packing Slip and Shipping Notice Open Order File Shipped Date, Back- order Status Shipping Details Shipping Log

SALES Customer Ship Goods

OF
DFD Packing Slip and Bill of Lading

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