Which sequence correctly shows the normal flow of documents and information in a credit sales system?

Correct answer: D) Customer order, credit check, goods despatched note, sales invoice

Explanation

The process starts when a customer order is received. The customer's credit status is checked before the order is accepted, so that goods are not supplied to customers unlikely to pay. Goods are then despatched with a despatch note, and the sales invoice is raised from the despatch note so that only goods actually sent are invoiced. Understanding this flow helps the auditor identify where controls are needed, for example matching despatch notes to invoices.