Aztec Electronics, Inc. (Aztec) sells electronic products to corporations, governments, and universities. Aztec buys items from the original equipment manufacturers and stores them in its warehouse. Aztec has been in business for 60 years, but has never embraced technology to modernize its internal business systems. Management has decided to update its systems and hired us to help them. Our first task is to document the as is business processes. From the narrative below, prepare a Business Process Diagram and a document flowchart.

Aztec Personnel: Aztec employs three people to handle the functions involved in the revenue cycle. Maria Gonzalez is the companys primary interface to customers. Betty York is the company accountant. Jasper Hansen handles banking and financing matters.

Customer Orders: Customers send Aztec a purchase order that is received by Maria. Customers can also order through Aztecs website, which has a file of all items and prices. The website creates new order transactions and saves them in an order file. All customers are extended credit (credit sales) under terms net 15 days.

Sales Order: Each day the computer prints a report listing the on-line orders. Maria prepares a sales order for each on-line order and each customer purchase order. Maria takes the sales orders to Jasper, who checks the available credit for each customer and initials his approval on the sales order. Jasper returns the approved sales orders to Maria. Maria files the printout of the on-line orders and the customer purchase orders by date received.

Pick, Invoice and Ship: For all approved orders, Maria goes to the warehouse and picks the items ordered to fill the order. Maria packs the items and creates a bill of lading. The bill of lading is pre-numbered and is a two-part document.

Next, Maria prepares a pre-numbered, four-part sales invoice. Before shipping the goods to the customer, Betty reviews the invoice and supporting documentation to check accuracy. She initials the invoice to note her review.

Maria attaches a packing slip (copy of invoice) to the package and ships the items with a freight carrier. She gives the freight carrier a copy of the bill of lading. She mails the original invoice to the customer, files a copy of the invoice numerically, and sends the rest of the documents to Betty.

Sales Accounting: Betty receives the sales order, copy of the sales invoice and copy of the bill of lading. She enters the data for each invoice in the computerized accounting system, which updates the invoice file, customer file and general ledger file. She attaches the documents together and files them by customer name.

Payment on Accounts (this begins a new process): Betty opens the mail and separates customer payments on accounts. She restrictively endorses the check and writes the check information on the Cash Receipts Prelist (document). Betty enters the payment data into the computerized accounting system, which updates the cash receipts file, customer file and general ledger file. She files the Cash Receipts Prelist by date. Betty sends the endorsed checks to Jasper, who prepares the bank deposit slip and deposits the checks in the bank each day.