This flowchart shows the flow of paper documents through the Production Process.Production Department = FactoryProduction Control = SupervisorThe Inventory Control Department gives Inventory Status Reports to the Production Control Department, which supervises production. These reports show the supervisor the amount of inventory available for use. This includes raw materials AND finished goods.The Production Department gives a Factor Availability Report to Production Control. This report shows machinery, labor and time availability.Production Control issues three copies of the production order. A production order is issued in response to sales orders and authorizes production of goods. One copy is filed numerically, one is given to cost accounting to post to Work In Process records and the last copy is given to the production department. A journal voucher is sent from the Inventory Control to the General Ledger. This journal entry acknowledges that the materials are placed in production. It places raw materials into production.Production Control issues four copies of a material requisition. This document requests material for production (both direct and indirect materials) by a production supervisor. One copy is filed numerically. Three copies are sent to Inventory Control. Inventory Control uses the document to track the movement of all inventory items—no inventory should be lost or “misplaced”. One copy is filed. Another copy is sent to cost accountingto post to WIP records. The third copy is sent back to Production Control with the materials and is eventually attached to completed production order.Production control issues two copies of the production schedule. One copy is filed and the other copy is sent to the Production Department. At this time, another journal voucher is sent from Cost Accounting to the General Ledger. This journal entry recognizes conversion costs, which consists of material and labor costs. Job time cards are posted to production orders and forwarded to Cost Accounting. Job time cards from the Production Department are sent to Cost accounting so they can keep track of direct and indirect labor.Periodically, Production status reports are sent from the Production Department to Production control. This reports details the work completed on individual production orders as they move through the production process. It is used to monitor the status of open production orders and to revise production schedules as necessary. It documents the progress of the production in question and reports cost, resource, and time allocations.The completed production order from the Production Department is sent to Inventory Control to post to inventory records when production is complete. It is then sent to Cost Accounting. At this time Cost Accounting debits finished goods and credits WIP toconvert WIP to Finished Goods. A Cost of Goods Manufactured Schedule is done by theGeneral Ledger staff. Lastly, a completed production cost report is sent to management.Notice that Cost Accounting receives a copy of the production order directly from production control and also from the production departments when the production is complete. Similarly, Cost Accounting receives copies of material requisitions from both the inventory control function and the production departments. This distribution of documents implements an adequate segregation of duties and provides accountability for the production