Sales and Accounts Receivable A sample of weekly sales invoices shall be analyzed from the sales report by product category . All sales are on account . Sales are classified into four product categories : cosmetics , skin care , fragrance , and personal care . Charges to customer accounts should be dated with the date of shipment . Sales invoices are prepared in batches on a daily basis using numbered sales invoices . Sales invoice numbers are automatically generated by the company ’ s computer system . The accounts receivable clerk does not have appropriate computer rights to override the computer-generated invoice number . Upon preparing sales invoices , the accounts receivable clerk verifies that the first invoice number of the batch is consistent with the last invoice number of the previous batch . Inconsistencies or skipped sales invoice numbers are investigated and resolved before new sales invoices are prepared . The items shipped are compared to the items billed for proper quantity , price , and other sales order terms . The accounting department supervisor compares and reconciles a copy of the daily sales invoice batch report to the daily accounts posting report indicating the individual accounts . The daily account posting report is prepared and sent by the accounts receivable department . Discrepancies are investigated and resolved ==========================================