Upon receiving the goods from the warehouse, the shipping clerk reconciles the
physical items with the stock release documents, the packing slip, and the shipping
notice to verify the correctness of the order. This control is important because it is the
last opportunity to detect errors before shipment. The shipping clerk packages the goods, attaches the packing slip to the container, completes the shipping notice, and prepares a
bill of lading.
The shipping clerk transfers custody of the goods, the packing slip, and two copies
of the bill of lading to the carrier, then performs the following tasks:
1. Records the shipment in the shipping log.
2. Sends the stock release document and the shipping notice to the billing department
as proof of shipment.
3. Files one copy each of the bill of lading and the shipping document.