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.

Revenue Cycle-Collections Cash Receipts and Accounts Receivable DEPTS: Mailroom Cashier Accounts Receivable Accounting (Custody) (Custody) (Recordkeeping) (Recordkeeping) From cashier From mailroom CR Summary Customer 1. Separate check Checks Check deposit Remittance Check deposit check and advice; summary advice summary restrictively Listing of Listing of 2 endorse check checks 5. 2. Prepare listing checks of checks 6. Prepare Listing of checks deposit CR summary 1. Match remittance Deposit Listing of 1 advice/check summary checks Checks deposit summary Post G/L 2. Update A/R master file 3. Print CR journal 3. Check deposit To Accounting, 2. summary CR Cashier, and summary- Updated Accounts Receivable 4 . Remittance deposit 3/L advice summary To To Bank Accounting Remittance CR advice journal D To Accounting