Answer:a. Customer open order file ⇒ SALES ORDER DEPARTMENT
This department handles customer orders and therefore opens the customer open order file.
b. Sales journal ⇒ BILLING DEPARTMENT.To determine the billing amounts for clients, this department maintains the sales journal.
c. Journal voucher file ⇒ BILLING DEPARTMENT
The journal voucher file is created from the sales journal, which also falls under the billing department's responsibilities.
d. Cash receipts journal ⇒ CASH RECEIPTS DEPARTMENT
This department manages cash transactions that generate receipts and is responsible for the related journal.
e. Inventory subsidiary ledger ⇒ INVENTORY CONTROL DEPARTMENT
f. Accounts receivable subsidiary ledger ⇒ ACCOUNT RECEIVABLE DEPARTMENT
This department, being responsible for accounts receivables, manages the ledger that tracks these transactions.
g. Sales history file ⇒ SALES DEPARTMENT
h. Shipping report file ⇒ SHIPPING DEPARTMENT
The shipping report file contains details of goods dispatched to customers and is thus managed by 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 supervises these last two items as everything concerning sales is under their jurisdiction, aside from initial order placements.
