1. A clerk in the sales department prepares two copies of an invoice, detailing the quantity and price information and forwards them to the accounts receivable department for approval.
The accounts receivable clerk checks the customer file and approves the sale by initialing the invoice and then forwards a copy to shipping. The accounts receivable clerk then returns the other copy to the sales department.
The shipping clerk prepares the order and attaches the invoice to the goods (as a packing slip). The shipping clerk then ships the goods (with the invoice) to the customer. 1 2 3 4 5 6 7 8 9

2. Customer Invoice Sales Accounts Receivable Invoice Invoice Shipping2
Invoice 3
Accounts
Receivable 1
Customer 6
Invoice 4 5
Invoice
Shipping 9
Goods &
Invoice 7 8
Customer

3. 1,2,3,4,5,6,7,8,9 Customer 1.0 Prepare Invoice 2.0 Approve Sale 3.0
Complete
Sale 9
Goods &
Invoice
Customer
1,2,3,4,5,6,7,8,9