$14-28$ The following sales procedures were encountered during the annual audit of Griezmann Wholesale Distributing Company:

Customer orders are received by the sales department. A clerk inputs the order, which is approved or rejected based on approved credits limits in the customer database. Credit approval is noted on the order and sent to the accounting department, which generates two copies of a sales invoice. The order is filed in the customer order file.

The customer copy of the sales invoice is held in a pending file awaiting notification that the order was shipped. The shipping copy of the sales invoice is routed through the warehouse, and the shipping department has authority for the respective departments to release and ship the merchandise. Shipping department personnel pack the order and manually prepare a three$-$copy bill of lading: The original copy is sent to the customer, the second copy is sent with the shipment, and the other is filed in sequence in the bill of lading file. The sales invoice shipping copy is sent to the accounting department with any changes resulting from lack of available merchandise.

A clerk in accounting matches the received sales invoice shipping copy with the sales invoice customer copy from the pending file. Quantities on the two invoices are compared and prices are compared to an approved price list. The customer copy is then sent to the customer, and the shipping copy is sent to the data processing department.

The data processing clerk in accounting enters the sales invoice data, which is used to prepare the sales journal and update the accounts receivable database. The clerk files the shipping copy in the sales invoice file in numerical sequence.