Consider the flowcharts for Waren Sports Supply's Sales & Cash Receipts cycle. In these flowcharts, Nancy (part-time employee) receives customer orders, ships their items, and prepares the invoice. Jim (part-time accountant) does the bookkeeping and receives the customer payments. Ray (manager) makes the deposit at the bank.

This sounds overly complicated. Why not have just one of these employees handle the whole process? Wouldn't that be more efficient?