Blue Company sells plumbing supplies to plumbing contractors on account. The procedures that Blue uses to handle checks received from customers via the mail are described below:

a. Blue instructs its customers to send payment checks to its street address, 619 Main Street, Scottsdale, Arizona.

b. Blue does not provide a remittance advice to its customers for return with payment checks.

c. Checks are endorsed by the treasurer's office just prior to sending the checks to the bank for deposit.

d. The mailroom prepares a remittance list of all the checks received and files the only copy of the remittance list in a mailroom file cabinet.

e. The checks are sent to the controller's office. The controller's office uses the checks to post the accounts receivable subsidiary ledger and prepare the journal entry to record cash receipts. The checks are then sent to the treasurer's office.

f. The treasurer's office prepares the deposit slip (two copies) and sends one copy and the checks to the bank. The other copy of the deposit slip is filed in the treasurer's file cabinet.

g. The bank statement is sent to the controller, who prepares the bank reconciliation.

Required 

Indicate how Blue Company could improve each of these procedures.