John Carr, controller for the General Corporation, provides you with the following information relative to the company's sales system:

The sales department prepares a six-part sales invoice form from the customer's order and files the order alphabetically by customer. Part 2 is sent to the credit department for approval; the remaining parts are held until credit is approved. After credit approval, the credit slip is returned to sales and filed with the customer's order. If credit is not approved, the customer is notified and the order is not processed. If approved, parts 1

(customer invoice) and 3 (accounting) are then sent to billing and held in a temporary customer file; part 4 is sent to shipping as a package slip; part 5 is sent to the warehouse as a stock request; and part 6 is sent to the customer to acknowledge the order.

The warehouse releases the goods and sends the stock request with the goods to shipping. In shipping, the goods are compared with the description on the stock request and units shipped are noted on this request and on the packing slip. Shipping then sends the packing slip with the goods to the customer. The stock request is sent to billing. For back-ordered items, a back-order report is prepared in billing after part 5 is returned from shipping. The report is sent to the sales department for preparation of a new sales invoice.

Billing enters the items shippeu from the stock request on the customer invoice and accounting copy. Billing also makes extensions and checks them, compares prices to price list, and runs a tape of amounts on the accounting copies. The stock requests are filed numerically and numerical sequence is accounted for at this time. The customer invoice is sent to the customer.

The accounting copy is sent to accounting where it is posted to the customer ledger card and placed in the invoice file according to shipping date. A tape of invoices is also sent to accounting where the total is posted to the general ledger sales and accounts receivable control accounts. The total daily posting to customer ledger cards is balanced to the general ledger sales entry. The tape of invoices is discarded after balancing.

Required:

Prepare a flowchart of the sales system.