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Within the overall system, which we can consider to be how each department relates to the other 
departments and to outside bodies, there will be sub-systems. For instance, the purchase ledger function 
will have its own system, which will be designed to ensure that only authorised payments are made, 
that no invoice ever gets paid twice and that expenses are coded to the correct accounts. 
Weaknesses in office procedures may be signalled by: 

Arguments over job functions 

Disputes with customers/suppliers 

Missing 
paperwork 

Goods not delivered 
5.3.1 Sales 
In a retail organisation sales are of course made on the shop floor. However, in a 
manufacturing 
organisation
, there will normally be a 
sales and marketing function
whose responsibility is to 
market
the organisation's 
products
and take orders from customers. Often the day-to-day responsibility for 
taking orders will be with the salesmen and women. This may be done over the telephone or via 
personal visits to customers or potential customers.
If a sale is being made to an 
existing customer
, provided that customer has not exceeded their credit 
balance then the procedure will be for the 
salesperson
to 
take details
of the order and pass those details 
to the stores department 
for despatch
and to the 
accounts department
for invoicing
of the customer. 
However, if the sale is to a 
new customer
, then a more 
senior
level of management will have to be 
involved if the sale is to be on credit. The 
credit status
of the new customer must be 
determined
and a 
decision made as to whether sales on credit should be made to this customer.
Once the