Al-Ittihad Company manages the stage costing system as follows:

1. Warehouse Department
2. Production Department – Production Lines
3. Assembly lines
4. Packaging lines
5. Accounting Department - Cost Accounting
6. Accounting Department - Financial Accounting
7. Administration
8. the sales

procedures:

1. The sales department receives sales requests from customers by receiving orders through manual orders filled out on a specific form.
2. The sales department enters customer orders into the computerized accounting system
3. The sales manager checks the customer's status in terms of payments and checks
4. If the order is approved, the sales department checks the inventory balances
5. When the quantity is available in the warehouses, the sales department prints the sales order in two copies, one copy is sent to the warehouses and the other is sent to financial accounting.
6. If the quantity is not available, the sales department sends a production request to the production department - production lines
7.  The sales department sends a message to the customer accepting the order and the delivery date
8. The Production Department - Production Lines sends a request for raw materials from the warehouses with a document in three copies. The first is sent to the warehouses, the second is sent to cost accounting, and the third remains in the production department.
9. The warehouse department sends the raw materials to the production department and issues a warehouse release/delivery document to the production department in three copies, one to the production department, one to cost accounting, and one copy to remain with the warehouses.
10. The Production Department - Production Lines receives the raw materials and brings them into the temporary storage area in the department
11. The production department and production lines use materials according to production requirements, so that a materials usage document is sent to the cost accountant in two copies, one copy to the cost accountant and one copy remains in the production department.
12. The production department prepares a list of working hours and production workers in three copies: one copy remains in the department, one copy goes to human resources, and one copy goes to the cost accountant.
13. The production department - production lines prepares a list of the products that will be transferred to the second stage, which is the assembly stage, in three copies: one copy remains in the production line, one copy is sent to the assembly line, and the other copy is sent to the cost accountant.
14. The Assembly Department sends a request for raw materials from the warehouses with a document in three copies. The first is sent to the warehouses, the second is sent to cost accounting, and the third remains in the Assembly Department.
15. The warehouse department sends the raw materials to the assembly department and issues a warehouse output/delivery document to the assembly department in three copies: one to the assembly department, one to cost accounting, and one copy to remain with the warehouses.
16. The Assembly Department receives the raw materials and brings them into the temporary storage area in the department
17. The assembly department uses the materials according to the assembly requirements, so that a materials usage document is sent to the cost accountant in two copies, one copy to the cost accountant and a copy that remains in the assembly department.
18. The assembly department prepares a list of working hours and assembly workers in three copies, one copy remains in the department, one copy goes to human resources, and one copy goes to the cost accountant.
19. The assembly department prepares a list of the products that will be transferred to the third stage, which is the packaging stage, in three copies: one copy remains in the assembly line, one copy is sent to the packaging line, and the other copy is sent to the cost accountant.
20. The packaging department sends a request for raw materials from the warehouses with a document in three copies. The first is sent to the warehouses, the second is sent to cost accounting, and the third remains in the packaging department.
21. The warehouse department sends the raw materials to the assembly department and issues a warehouse release/delivery document to the assembly department in three copies, one to the packaging department, one to cost accounting, and one copy to remain with the warehouses.
22. The Packaging Department receives the raw materials and brings them into the temporary storage area in the department
23. The packaging department uses materials according to assembly requirements, so that a materials usage document is sent to the cost accountant in two copies, one copy to the cost accountant and a copy that remains in the packaging department.
24. The packaging department prepares a list of working hours and assembly workers in three copies: one copy remains in the department, one copy goes to human resources, and one copy goes to the cost accountant.
25. The packaging department prepares a list of the products that will be transported to the warehouses in three copies, one copy remains in the packaging line, one copy is sent to the warehouses, and the other copy is sent to the cost accountant.
26. The sales department checks the warehouse balance of ready-made goods items daily
27. After verifying the balance of the goods, the sales department sends a message to the customer with the date of shipping the goods
28. The sales department sends a request to prepare and ship goods to the warehouses in two copies, one copy is sent to the warehouses and one copy remains with sales.
29. The warehouse department prepares the goods for shipment, prepares the shipment, and requests the sales department to issue the invoice
30. The warehouse department ships the goods attached to the consignment and invoice to the customer. The consignment is in two copies, one copy is delivered to the customer and the second copy is signed by the customer and returned to the sales department.
31. The cost accountant collects the data sent to him from the production, assembly, and packaging lines, prepares cost accounts, calculates the cost of the products, and sends the monthly cost report to the company’s management.
32. After studying the report, the company’s management transfers the report to the sales department in order to take appropriate pricing policies
33. The financial accountant prepares the monthly salaries and sends the payroll to the administration for approval
34. The accountant, after approval by management, prepares a statement and a bank transfer letter for the employees’ bank accounts
35. The accountant signs the transfer statement and letter from the administration and sends the letter and transfer letter to the bank after keeping a copy in the accounting department and proving the necessary journal entries.

Required: Prepare a flow chart that represents the previous procedure so that the work of each department or department clearly appears

Administration	Financial Accounting	Cost accounting	the sales	Encapsulation	Production	Warehouses