The billing department clerk receives the customer
invoice and ledger copy of the sales order from the sales
department and the shipping notice from the shipping
department. The billing clerk then adds prices and other
charges to the invoice, which she sends to the customer.
The clerk files the shipping notice in the department and
sends the ledger copy to the AR department.
The clerk in the AR department receives ledger
copy of the sales order and uses it to manually update
the hard-copy AR subsidiary ledger. The clerk then files
the ledger copy in the department. At the end of day, the
AR clerk prepares an account summary and sends it to
the general ledger department.
Upon the receipt of the journal vouchers and the
AR summary, the general ledger department clerk reconciles
the documents and updates the appropriate
control accounts in the digital general ledger via his
computer terminal. The documents are then filed in the
department.