When the clerk in the receiving department receives the electronic purchase order, he reads over it once to make sure it seems correct. When the goods
arrive, he makes a detailed inspection of them and reconciles
the goods to the corresponding information
contained in the electronic purchase order. If everything
looks correct, the clerk manually prepares two
hard copies of the receiving report. One of these copies
accompanies the goods to the inventory control/storage
department, where the clerk updates the inventory
subsidiary account from his terminal; it is then filed
after the goods are placed on the shelves. The other
copy of the receiving report is sent to the accounts
payable department.