Page 231 - Accounting Information Systems

202 PART II Transaction Cycles and Business Processes

Corporate Headquarters

To Bank From Bank Process Sales and Comission Activity Report

Cash Check 3 Validated Deposit Slip
Sales Invoice Deposit Slip

File D

Manager Prepare Deposit Review File D

Tape 2
CONTROLS Cash Check Sales Invoice Return Slip Invoice 2 Reconciliation Report 1
3

INTERNAL Assistant Manager Reconcile and Prepare Report Reconciliation Report

5:
PROBLEM Return Slip Cash Check 3

Validated Invoice (Bank Card)

3
2
2
1 Validated Invoice (Store) Sequentially Ordered Invoices
Cashier Sales Invoice Approve Sale and Process Assign Consecutive Number

1 Total Cash Receipts Tape
Retained in Sales Book Payment Validated Invoice (Customer)

4
3 2
Salesperson Prepare Sales Invoice 1 Sales Invoice From Customer To Customer