Tina Rabbit produces costumes for theatre productions. Tina orders 3 pairs of boots from the Lancaster branch of Shoes-4-U. The Lancaster branch only has 2 pairs of the boots in its physical inventory and will have to arrange for the remaining pair to be sent to them from the Shoes-4-U central warehouse. Tina will pay for all three pairs now by credit card and take away both of the pairs of boots that are available. The Lancaster branch of Shoes-4-U will notify Tina when the remaining pair is available for collection.

(a) Identify six items of data that Shoes-4-U would put on the sales order record for this transaction.

(b) Describe in detail the four pick, pack and despatch processes that will take place at the central warehouse of Shoes-4-U. You should explain what happens in each process and identify what business data is amended.

(c) Explain what credit checking process Shoes-4-U would apply to Tina Rabbit for this transaction and justify why this is the appropriate process.

(d) One of the objectives of an auditor for the revenue cycle is to ensure that existing sales transactions are fully recorded. Identify two controls that Shoes-4-U should have in place to meet this objective and, for each one, suggest a test of the control that an auditor may use in their work.