Assume the following facts.

a. The company invoice customers for sales with an expected 30 day collection period

b. The invoice is used to post sales to the accounting system.

c. Checks are received in the mailroom and logged into a deposits journal.

d. The deposit is prepared and taken to the bank.

e. The deposit slip is used as an original document to record cash in the accounting system.

f. A copy of the deposits journal from the mailroom is used to credit customers for their payments.

g. Assume three general ledger accounts: Cash, Accounts receivable, and revenue.

Instructions.

Draw a graphic to depict these activities and their impact on the general ledger accounts. Include the necessary personnel and at least 10 fraud prevention and deterrence tools and techniques to prevent a skimming scheme, assuming no collusion or management override. Post the personnel and those tools and techniques on the graph.