Answer:
a. Customer open order file ⇒ SALES ORDER DEPARTMENT
This department deals with customer orders so they open the customer open order file.
b. Sales journal ⇒ BILLING DEPARTMENT.
In order the know how much to bill customers, this department does the sales journal.
c. Journal voucher file ⇒ BILLING DEPARTMENT
Journal voucher file is derived from the sales journal so it also falls under the billing department.
d. Cash receipts journal ⇒ CASH RECEIPTS DEPARTMENT
Cash receipts department are in charge of cash transactions that involve receipts so they are in charge of making the relevant journal.
e. Inventory subsidiary ledger ⇒ INVENTORY CONTROL DEPARTMENT
f. Accounts receivable subsidiary ledger ⇒ ACCOUNT RECEIVABLE DEPARTMENT
As the department in charge of transactions related to the Account receivables, this department is in charge of the ledger that records these receivables.
g. Sales history file ⇒ SALES DEPARTMENT
h. Shipping report file ⇒ SHIPPING DEPARTMENT
The shipping report file shows details of goods shipped to customers and so this falls under the responsibility of the shipping department.
i. Credit memo file ⇒ CREDIT DEPARTMENT
j. Sales order file ⇒ SALES DEPARTMENT
k. Closed sales order file ⇒ SALES DEPARTMENT
The sales department is in charge of these last two because everything that has to do with sales falls under the Sales department except for when the sale is first ordered.
