CH 6: SALES/COLLECTION CYCLE
         BUILT AROUND THREE MASTER OR QUASI 
         MASTER FILES
         1.  CUSTOMER (ACCOUNTS RECEIVABLE) 
                 MASTER FILE
         .each record corresponds to one customer
         .account balance, biographical data, credit 
         info
         .ordered on customer number
         2.  OPEN SALES ORDER FILE
         .records of all unfilled orders
         .hard copy back-up copies of sales order 
         documents
         .record is written when the order is taken 
         and remains open until shipped or services 
         provided
         .primary retrieval key is sales order number
         3.  OPEN SALES INVOICE FILE (BILLING FILE)
         .all invoices that are outstanding, not yet 
         paid in full
         .copies of paper invoices hard copy back up
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        .record is added when the invoice is issued 
        and remains open until final payment is 
        received
        .ordered on invoice number
        SUPPORTING TRANSACTION FILES
        1.  SHIPMENT TRANSACTION FILE
        .accumulates sales or shipment transactions 
        for posting to the open sales order file, the 
        open invoice file, and the customer master 
        file
        2.  CASH RECEIPTS TRANSACTION FILE
        .considerable redundancy with sales 
        transaction file, the open sales order file, the
        open invoice file
        .eliminated by data base structure
        3.  GENERAL LEDGER TRANSACTION FILE
        BACKUP FILES
        1.  SALES HISTORY FILE
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        REFERENCE FILES
        1.  PRICING REFERENCE FILE
        2.  SHIPPING/CARRIER REFERENCE FILE
        INPUT DOCUMENTS
        1.  CUSTOMER PURCHASE ORDER
            .output document for the purchasing 
        cycle
        2.  SALES ORDER
            .initiate sales transactions calling for 
            future shipment of goods or services
            .prenumbered if paper
            .multiple copies, 1 to accounting, 1 to 
        shipping
            .if using EDI , in machine readable form 
        when received 
        3.  RETURN TICKETS AND ALLOWANCE CLAIMS
            .sales returns relate to return of goods
            .allowances to customers who keep the 
            goods but believe their value has been 
            impaired 
            .source documents for management 
        review and later  processing
        4.  REMITTANCE ADVICES
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            .provided to customers to accompany 
        payments
            .provide source documents for recording 
        receipt of cash   and credit to customer's 
        accounts
        OUTPUT DOCUMENTS
        1.  ACKNOWLEDGEMENT
            .used when delay in providing services or 
        shipment
            .notifies the customer as to when to 
        expect shipment
        2.  PICKING TICKET
            .used to help locate and retrieve goods 
        from the       stockroom or warehouse
            .prepared from info on sales orders (input
        document)
        3.  SHIPPING DOCUMENT
            .packing slips
            .accompany goods shipped to customers
            .omit price data
            .variance between quantity ordered and 
        shipped        identified
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