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Apart from the reconciliation of accounts, do the accounts department has to directly co ordinate with the customer for the collection and if yes then what is the role of the sales department who are directly involved in executing the sales transactions.
In my opinion the accounting has no role in collecting money from customers their role only remembering the responsible for collecting ( at most there will be a collection dept. )
In your case they will review the customer account with authorized one from there and let the sales person or the collection department to take actions with them
Yes accounts department is responsible until account is collected. Sales will only come in when there are disputes concerning the quantity and quality promised.
