Explanation

The accounts department at Cameron Balloons is a relatively small one. The manager is Jenny Smythe, and also in the department are Julia Wilcox, Ann Rozario and Melanie Booth. Their main roles are:

Jenny	-	Wages and various other wages and personnel functions
Julia	-	Purchasing and personnel (particularly clock cards)
Ann	-	Accounts, sales and cash
Melanie	-	Petty cash, post and general work

Much of the other work - the preparation of the year end and management accounts is done by a firm of accountants.

The computer software that handles all the accounts work was, as with much of the other computer software in the firm, written by Don Cameron. This makes it highly individual to the firm, and very efficient. It was written specifically for the needs of this business - and its unique requirements.

The production manager looks after the employment of accounts staff. He does the advertising, interviewing and all other selection procedures.

The accounts department also carries out all the invoicing functions. Most balloons are large expensive items and so relatively few invoices are issued for these! However, parts and small sales make up nearly 20% of turnover and the invoicing for these is obviously more complex. A 30% deposit is expected with orders and payment is required before delivery. If customers fail to pay within 1 calendar month of the invoice, then interest will be charged.