1. A clerk in the sales department receives customer orders by mail and prepares four copies of a sales order.

2. Copy 1 of the sales order is sent to the credit department for approval. The other three copies and the original customer order are filed temporarily pending credit approval.

3. The credit department clerk validates the customer order against credit records kept in the accounts receivable department. The clerk signs Copy 1 to signify approval and returns it to the sales clerk.

4. When the sales clerk receives credit approval, he or she files Copy 1 and the customer order in the department. The clerk sends Copy 2 to the warehouse and Copies 3 and 4 to the shipping department.

5. The warehouse clerk picks the products from the shelves , records the transfer in the stock record, and sends the products and Copy 2 to the shipping department.

6. The shipping department receives Copy 2 and the goods from the warehouse, attaches Copy 2 as a packing slip, and ships the goods to the customer. Finally, the clerk files Copies 3 and 4 in the shipping department.