A variety of outputs (records, documents, statements, and reports) are generated in this process. The key document/record produced by the process depicted in Figure 12.6 is the sales invoice. (Invoice records are depicted in Figure 12.5.) The computer numbers these documents/records sequentially.
Another important document, the customer monthly statement, is prepared at the end of each month from data appearing in each customer’s accounts receivable master data record. Sending periodic customer statements is part of the function of managingcustomer accounts. Other analyses and reports can be prepared as needed. For example, if an accounts receivable aging report were desired, the relevant account data would be extracted from the accounts receivable master data. (Figure 12.1, illustrates a typical accounts receivable aging report.)