When the warehouse clerk receives the stock release
copy, he reviews the document for clerical accuracy.
He then manually records the appropriate
decrease in inventory in the hard-copy inventory subsidiary
records that are maintained in the warehouse.
Once recorded, he picks the goods and sends them
and the stock release document to the shipping department.
At the end of day, the warehouse clerk prepares a
hard-copy account summary that he sends to the general
ledger department.
The shipping clerk receives the shipping notice
from the sales department and the stock release and
goods from the warehouse. The clerk reconciles the
documents with the books being shipped and, if all is
correct, creates a digital bill of lading record using the
shipping department personal computer. The computer
automatically prints out a hard copy packing slip and
bill of lading, which accompany the goods to the carrier.
The shipping notice is then sent to the billing department
and the stock release is filed in the shipping
department.