Illustrate by document flow chart.

In the AR department, the clerk receives a copy of the sales order (use an on-page connector "A" for the receipt of document) and then proceeds to update the AR subsidiary ledger.At the end of the day, the clerk prepares an AR summary.The sales order is filed in the department while the AR summary is sent to the general ledger department (use an on-page connector "B" for the forwarding of the summary).