Page 190 - Accounting Information Systems

CHAPT E R 4 The Revenue Cycle 161

Approved Journal Vouchers Journal Voucher
General
AR Subsidiary Ledger AR Summary Update Ledger File

Approved Credit Memo Inventory Journal Voucher Posting Data

Update AR Records Records
Credit Data General Ledger

Update Inventory Records Inventory Subsidiary Ledger Sales Return Journal Voucher

Approved Credit Memo

Approve Credit Memo Approved Credit Memo Product Quantity Replaced

Prepare Credit Memo Approved Credit Memo Update Sales Journal

Credit Memo
Return Slip Copy 1 Sales Contra Entry Sales Journal

PROCEDURES Prepare Return Slip Slip Copy 2

RETURN Return Restock Goods

SALES Customer Packing Slip Stock Records

OF Quantity Replaced
DFD Product

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