Page 193 - Accounting Information Systems

164 PART II Transaction Cycles and Business Processes

Journal Voucher File Approved Journal Vouchers Posting Data General Ledger Records

AR Subsidiary Ledger Update General Ledger

AR Summary Cash receipts Journal Voucher Cash Receipts Journal

Payment Amount Received Update AR Records Record and Deposit Checks Remittance List

Remittance Advice and Remittance List Check and Remittance List Approved Journal Vouchers Journal Voucher File

PROCEDURE Open Mail, Prepare Remittance Advice Remittance List Copy Reconcile Cash Receipts and Deposits Check and Deposit Slip

RECEIPTS Check and Remittance Advice

CASH Returned Deposit Slips

OF Customer Bank
DFD Cancelled Check

RE 4-9
U
G
FI