The real time Sales & Order Entry System for Bella's Books accepts orders for books from the internet, by phone or mail.

The system has the following procedures for these customer orders and deliveries:

1.Orders can be received through the Store Internet Web Page, receiving a phone call at the call center or through email.

2.All Sales Customers must have a valid credit card or store account, confirmed by the creditprovider or accounts department.

3.Customers advise whether delivery is to be by courier or mail. Customers are charged for this service as an additional charge.

4.The Tax Invoice is produced in duplicate. Both copies are sent to the Sales desk, where one of the sales staff selects the book(s) from the shelves and takes the books and original invoice to the Packing and Despatch Department. The duplicate is signed and stamped with the date, sales person's name and sent to the accounts department for posting and processing.

5.In the Packing and Despatch Department they are wrapped and the books and invoice sent out in accordance with the customer's requirements.

6.In the Accounts Department the Credit Charge is made out for the sale and banked that day.

7.The Delivery Clerk lists all Courier deliveries on a Cartage Manifest for the Courier to obtain signatures for proof of delivery. These deliveries are collected each morning by the courier, who also drops off at the Post Office all deliveries being mailed.

8.The Cartage Manifest is returned to the Accounts Department when the courier hands it in the following day.

Required:

Draw a system flowchart of Bella's Books Sales and Order Entry System.

The Soap Manufacturing Company has three employees who work in the warehouse. All of the warehouse workers are authorised to order inventory when it falls below the reorder level.

The workers complete purchase order and mail it to the supplier of their choice. The inventory is delivered directly to the warehouse.

The workers send a memo to accounts payable reporting the receipt of inventory. Accounts payable compares the warehouse memo to the supplier's invoice. Accounts payable prepares a check which the treasurer signs.

Required:

(a)Describe one needed internal control improvements.

(b)What are the key segregation of duties issues in purchasing and cash disbursements?