Case B
Table of Entities and Activities for Karkkainen Company
Entities	Paragraph	Activities
clerk	2	Display billing list
clerk computer	2	Erp system shows total # of records in billing list, # of items shipped, # of hash total
clerk	2	records #s on batch total sheet
clerk	3	request erp to execute billing program
billing program	3	prepare invoice records, obtain price from inventory data, examine sales data
clerk computer	3	calculate and display total of invoices, items billed, hash total of customer numbers in invoices
billing clerk	4	check invoice total with billing due list, accept batch of invoice list
erp system	4	update sales order, close billing due list, creates AR record, updates general ledger, sends e-invoice to customer, displays complete notice on billing clerk screen
lockbox at Karkkainens bank	5	file of remittance data for previous day
erp system	5	saves file of customer #, invoice # , and amount paid.
Karkkainens bank	5	email of hash totals
AR clerk	5	request erp to display totals, manually compare file to email totals
AR clerk	6	if totals equal, request erp to apply payments to AR data
clerk computer	6	examine terms of invoice record, calculate amount to be paid, records payment. displays total recorded to AR and discounts and amt paid.
clerk	6	compare totals from email & remittance data file. clerk request erp to update the general ledger (cash, accounts receivable, discounts)

Create a Control Matrix for the Billing, Accounts Receivable, and Cash Receipts process, including explanations of how each recommended existing control plan helps to accomplishor would accomplish in the case of missing planseach related control goal.