How to make a payment via the Magento Back Office?

In order to make a payment via the Magento Back Office, the merchant must:

In Sales > Orders, the Merchant clicks on “ Create New Order”.
The Merchant selects the user account or creates a new one.
If the Magento module has several shops, the Merchant selects the shop where he/she wishes to create the order.
The Merchant fills the shopping cart.
The Merchant selects the payment method.
The Merchant selects the shipping method.
The Merchant validates the order.
The browser is redirected to the payment page. The Merchant proceeds to payment by filling in the card details transmitted by the Buyer. For this payment mode, the 3D Secure authentication is not required.
At the end of the payment, the browser is redirected to the order detail page.