The ship goods function thus serves as an important
independent verification control point and is the last opportunity to detect errors before
shipment. The shipping clerk packages the goods, attaches the packing slip, completes
the shipping notice, and prepares a bill of lading. The bill of lading, as shown in
Figure 9.14, is a formal contract between the seller and the shipping company (carrier)
to transport the goods to the customer. This document establishes legal ownership and
responsibility for assets in transit. Once the goods are transferred to the carrier, the shipping
clerk records the shipment in the shipping log, forwards the shipping notice and the
stock release to the bill-customer function as proof of shipment, and updates the customer’s
open order file.