Below is a flowchart of a portion of the revenue cycle related to cash collections. For each of the numbered items, determine the control process, document or department that relates to each one. Items may be used once or not at all

Cancel Documents	Checks	Inititate Write-off
To Accounts Payable	To Cashier	To Accounts Receivable
To Purchasing	To Receiving Department	Listing of Checks
Match Documents	Prepare Invoice	Accounts Receivable Master File update
Sales Master Update	Accounts Payable Master File Update	Cost of Goods Sold Update

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Control Process or Document:

#1	To Accounts Receivable
#2	To Cashier
#3	Checks
#4	Accounts Receivable Master File Update
#5	Listing of Checks
#6

I'm sure #1-5 is correct, but I can't figure out #6.

Revenue cycle Collections Cash Receipts and Accounts Receivable DEPTS: Mailroom Cashier Accounts Receivable Accounting (custody) (Custody) (Recordkeeping) (Recordkeeping) From cashier From mailroom CR Summary Remittance Checks Customer Check deposit 1. Separate check Check deposit advice check and advice; summary Summa restrictively Listing of Listing of endorse check checks checks 2. Prepare listing of checks Listing of checks Prepare CR summary deposit Deposit 1. Match remittance Listing of 1 advice/check Summary Checks checks deposit summary Post G/L 2. Update AVR master file 3. Print CR journal Check deposit To Accounting, CR Summary Updated Cashier, and Summary G/L Accounts Receivable deposit Remittance Summary advice To To Bank Accounting Remittance advice CR journal To Accounting