Required USING the VISIO software available in our classroom or the lab:

1. Develop a context diagram and a Level 0 DFD for this process.
2. Prepare a document flowchart for this process. Use summary and detail pages if necessary for legibility.
3. Prepare a business process diagram for this process. Use summary and detail pages if necessary for legibility.

Scenario You are a staff auditor at a regional CPA firm. Your manager assigned you to document the cash receipts system at a new client in preparation for the audit and internal control analysis. You interview client employees associated with the process and compile the following facts.

• Customer payments include cash received at the time of purchase and payments received in the mail. Payments received at the time of purchase are supported with a cash register tape.
• The mailroom routes customer payments received to the cash office. Each envelope includes a remittance slip to help clerks credit the correct customer account.
• At days end, the treasurer collects all balanced drawer bundles from the cash office safe and totals them. The total is compared to the total of all balanced bundles maintained by the cash office.
• The next morning, the accounts receivable clerk receives the remittance slips.
• Weekly, the Accounts Receivable Manager prepares a cash receipts report and an aged trial balance using the updated accounts receivable ledger.
• The Sales Manager, CFO, and President receive and review the prepared cash receipts report.
• The Credit and Collections Manager receives and reviews the aged trial balance.
• Monthly, the Accounts Receivable Manager prepares and mails account statements to all customer accounts with a beginning non-zero aged balance more than 30 days old. (Accounts paid off this month will receive a statement showing that activity and their new zero balance.)