The mailroom receives checks and remittance advices from customers in payment of their accounts receivable. The clerk reviews the documents for completeness and correctness, and manually prepares two copies of a remittance list for control purposes.

The clerk sends the checks and one copy of the remittance list to the cash receipts department. He sends the remittance advices and the second copy of the remittance list to the AR department. The cash receipts clerk receives the checks and posts them to the cash receipts journal from the terminal in the department. The clerk then prepared three copies of a deposit slip. The check and two copies of the deposit slip are sent to the bank. The third copy is filed in the department. Finally, the clerk sends the remittance list to the Controller’s Office. When the AR clerk receives the remittance advices and the remittance list she updates the customers’ AR records from the terminal in the AR department. The clerk then files the remittance advices and the remittance list in the department. The controller’s office clerk receives the remittance list from cash receipts and a copy of the deposit slip from the bank. The clerk reconciles the documents to make sure that all checks were deposited and files both documents in the department.

Required
Prepare a system flowchart of the procedures described previously.