At Kingston Industries, the revenue processes are conducted by five employees. The five employees are the sales clerk, warehouse clerk, accountant 1, accountant 2, and the collection clerk. A description of their duties is as follows:

a. The sales clerk receives customer orders by phone. She prepares a four‐copy sales order form. She files one copy, one copy goes to the warehouse clerk, one copy goes to accountant 1, and one copy is mailed to the customer.

b. After receiving a sales order, the warehouse clerk prepares a packing slip, takes the proper items from the warehouse, and ships them with the packing slip enclosed. The sales order is stamped with the ship date, and the shipping log is updated. The sales order is filed by customer number.

c. After receiving the sales order from the sales clerk, accountant 1 reviews the customer records and either approves or disapproves customer credit. If he approves the customer’s credit, he stamps the sales order “approved” and forwards it to accountant 2. Accountant 1 prepares a threecopy invoice. One copy is mailed to the customer, one copy is forwarded to accountant 2, and one copy goes to the collection clerk.

d. Accountant 2 matches the approved sales order to the invoice and files these by customer number.

e. After receiving a copy of the invoice, the collection clerk posts the sale to the sales journal and the accounts receivable subsidiary ledger. Daily totals from the sales journal are sent to accountant 1, and she posts these sales summaries to the general ledger.

f. A mail clerk forwards customer checks to the collection clerk. The collection clerk stamps the check “For Deposit Only” and records it in the accounts receivable subsidiary ledger. The check is also recorded in the cash receipts journal by the collection clerk. The collection clerk deposits checks in the bank account weekly. A weekly summary of cash receipts is forwarded to accountant 2, and she records these summaries in the general ledger.

Required:

a. Draw two process maps to reflect the sales processes and collection processes at Kingston. The student website has a document flowchart in an Excel file for your reference.

b. Draw two new process maps that include your suggested improvements. One process map should depict the sales processes, and the second process map should depict the cash collection processes.