Consider the following description of the cash receipts process for a hypothetical company:

Customers send checks and remittance advices to the mailroom. A mailroom employee opens envelopes  containing the payments and remittance advices, records the receipt in a cash pre-list, and completes three  copies of a remittance list which lists of all cash received. The remittance advices and one copy of the  remittance list is sent to a clerk in the accounts receivable department. The checks and two copies the  remittance list is sent to an employee in the cash receipts department.

A cash receipts employee verifies the accuracy and completeness of the checks against the first copy of the  remittance list and prepares a bank deposit, sending the checks and deposit slip to the bank. The employee  then records the cash receipts in the cash receipts journal.

The clerk in the accounts receivable department uses the data from the remittance advices and copy of the  remittance list to update each customer’s account in the accounts receivable subsidiary ledger.

The validated deposit slip is returned to another employee in the cash receipts department where the deposit  is reconciled against the third copy of the remittance list.

The clerk in the accounts receivable department sends a summary total of the recordings made to the  accounts receivable subsidiary to a clerk in the general ledger department who records the entry in the  accounts receivable control account.

The clerk in the cash receipts department sends a summary total of the recordings made to the cash receipts  journal to a clerk in the general ledger department who records the entry in the cash account.

Required: 

Prepare a data flow diagram of the cash receipts process described above.