Kim Sheridan is a college student. Each Monday through Thursday, she commutes to her classes at York

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Kim Sheridan is a college student. Each Monday through Thursday, she commutes to her classes at York Technical College (YTC). Each semester, Kim pays for on‐campus parking privileges. Before Wednesday of the week prior to each new semester, Kim writes a check to YTC Parking Services for $150. She writes her student identification number on the check’s memo line and then mails the check to the YTC Parking Services Office. Upon receipt of student checks, YTC’s Parking Services Office clerk issues a current semester parking decal and a receipt for payment received.

These items are mailed to each student at the address noted on the check. A daily listing of checks received is prepared and filed by date. A photocopy of the check is made and placed in a file organized by the student’s last name. Accordingly, each student has a parking file maintained in the YTC Parking Services office. The checks are endorsed and deposited in the bank on a daily basis. Once each month, the YTC Parking Services office manager reconciles the bank statement.
Prepare the following pictorial presentations of YTC’s parking services processes:

a. Process map

b. Document flowchart

c. Data flow diagram

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Accounting Information Systems Controls and Processes

ISBN: 978-1119329565

3rd edition

Authors: Leslie Turner, Andrea Weickgenannt, Mary Kay Copeland

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