deficiencies: 1. sales clerk is decision maker re credit limits for new customers / must be credit controller 2. ordering by phone / no trace, must be by e-mail or via internet site 3. no customers’ approval re placed by phone orders 4. no responsible for sales price data ( monitoring, changing, etc) 5. discount manually typing by sales clerks / must be automatic calculation for certain period 6. no reconcliation sales ledger to accounting books one more point don’t remember 🙂