Make a detailed flowchart for Accounts Receivable, with Flowchart Symbols

Accounts Receivable Typically, Mary matches the Sales Order marked "shipped" to the original Sales Order she previously filed. She then prepares a two-part invoice and mails the original to the customer. She records the sales in the sales journal and the receivables in the subsidiary ledger. Mary files - by date her copy of the invoice along with the sales order and the shipping documents. During the summer season, Mary's Sunshine often has difficulty shipping customer orders in a timely manner. Supplier delays in delivery to Mary's Sunshine and increased volume cause delays in outgoing shipments. At the end of some months, to address this inefficiency issue and to help keep cash collections on target, Mary prepares and mails customer invoices using the original sales orders filed instead of those marked "shipped" (in advance of the actual shipment of goods to the customer.) She believes this practice also aids in the proper matching of revenues and expenses. As usual, Mary records the sales in the sales journal and in the accounts receivable subsidiary ledger when she prepares the customer invoice. Then, later, when the copy of the Sales Order marked "shipped" comes from the distribution center, Mary adds that copy to the original Sales Order and the invoice. Customers are allowed to take a 2% discount if they pay within 10 days of the billing date; otherwise, the net amount is due in 30 days. Once per month, Mary prepares a listing of delinquent customers that she sends to the salespeople. They are responsible for collecting the overdue amounts and reporting the collections and payments received to Mary. Once per quarter, Mary writes-off customer balances if they haven't been collected in 3 months. Accounts Receivable Typically, Mary matches the Sales Order marked "shipped" to the original Sales Order she previously filed. She then prepares a two-part invoice and mails the original to the customer. She records the sales in the sales journal and the receivables in the subsidiary ledger. Mary files - by date her copy of the invoice along with the sales order and the shipping documents. During the summer season, Mary's Sunshine often has difficulty shipping customer orders in a timely manner. Supplier delays in delivery to Mary's Sunshine and increased volume cause delays in outgoing shipments. At the end of some months, to address this inefficiency issue and to help keep cash collections on target, Mary prepares and mails customer invoices using the original sales orders filed instead of those marked "shipped" (in advance of the actual shipment of goods to the customer.) She believes this practice also aids in the proper matching of revenues and expenses. As usual, Mary records the sales in the sales journal and in the accounts receivable subsidiary ledger when she prepares the customer invoice. Then, later, when the copy of the Sales Order marked "shipped" comes from the distribution center, Mary adds that copy to the original Sales Order and the invoice. Customers are allowed to take a 2% discount if they pay within 10 days of the billing date; otherwise, the net amount is due in 30 days. Once per month, Mary prepares a listing of delinquent customers that she sends to the salespeople. They are responsible for collecting the overdue amounts and reporting the collections and payments received to Mary. Once per quarter, Mary writes-off customer balances if they haven't been collected in 3 months