The final preparation of statements was accomplished only after careful integration of detailed computations submitted by each department. This was done to ensure that the operations of all departments were in balance with one another. For example, the finance department needed to base its schedules of loan transactions and of collections and disbursements on numbers that were dependent on manufacturing, purchasing, and selling expectations. The level of production would be geared to the forecasts of the sales department, and purchasing would be geared to the proposed manufacturing schedule.