Once the shipping clerk receives the goods the stock release, and the shipping slip, he matches them to the corresponding electronic sales order contained in his terminal's inbox Assuming everything matches, he prints out a hard copy of the sales order, which the clerk then uses to prepare three copies of the bill of lading (BOL). Two of these copies, along with the shipping slip, are sent along with the goods to the carrier. The stock release is sent to the AR department. The other BOI. copy, along with the sales order, is filed in the ship ping department.
When the AR clerk receives the stock release, he has sufficient information about the sale to create a sales invoice, which is immediately mailed to the customer. After mailing the invoice, the clerk goes to his terminal and updates the sales journal, AR subsidiary ledger, and general ledger from the information on the stock release. After the records are updated, the stock release is filed in the AR department for audit trail purposes.