The JeBean Company makes sales only on credit. All JeBean's customers order through the post. The business has a small accounting department, a credit department, an inventory department and a despatch department. After approval of an order by the credit department, the merchandise is assembled in the inventory department and then sent to despatch. Despatch packs the merchandise in cardboard boxes; then it is picked up by the freight company to be sent to the customer. The JeBean Company pays for freight charges on all items sent to customers after being notified of the cost by the freight company. After verification of despatch, the accounting department posts an invoice to the customer and records the sale. On receipt of the customer's cheque, the accounting department records the collection.

Required:

Briefly explain the internal controls that the JeBean Company uses for its sales process. Include in your discussion what source documents it probably uses.