The Billing Department Receives the original Customer Purchase Order (as described above) and one copy of the Sales Order from the Sales Department and files them temporarily until the Approved Sales Order and Bill of Lading are received from the Fulfillment Center. Then the Billing department performs a manual 4 way match of the Customer Purchase Order, Sales Order, Approved Sales Order, and the Bill of Lading. (Control 8d). Then these documents are combined and filed away by the Billing Department.
These documents are used by the Billing Department manually records these transactions in the Account Receivable Log. Finally the Billing Department creates a customer Sales Invoice (2 Copies) through an Electronic Process and sends one copy to the customer. The second copy of the Sales Invoice is filed away by the Billing Dept.
REMINDER: You should flow chart the controls by adding a circle symbol and putting the control number inside, and placing this sybol adjacent to the symbol closest to where the control is performed in the process.
RECEIVABLES/CASH PROCESS: The account receivables department consists of 3-5 people who track all the account receivables, approve giving credit to customers, determine credit limits for customers, track payments received from customers, send bills to customers, receive cash and wires from customers in bank stmt. The rest of the process is out of scope for this flowcharting activity.
Use flowcharting to express billing department process
