I need to two flow charts for Case Study 5.

1. Flow chart for cash receipts

2. Flow chart for Sales

5. GENERATORS R US (CENTRALIZED SYSTEM WITH DISTRIBUTED TERMINALS) Generators R Us (GRU) is a leading manufacturer of portable electric generators used for emergency power supply in both civil and private disaster situa- tions. GRU's primary customers are disaster recov- ery companies that assist home owners following flooding and other natural disasters. They also sell to building contractors, municipalities, and rental companies. The company publishes an industry cat- alog of generators and other auxiliary equipment, which it distributes to existing and prospective cus- tomers. GRU's headquarters and manufacturing CHAPTER 4 203 The Revenue Cycle facilities are in Dallas, Texas, where they employ 125 manufacturing and clerical staff GRU uses a centralized computer system with distributed terminals in its various departments. Recently, they have experienced operational pro- blems with their system and GRU management has hired your auditing firm to assess its operations and internal control procedures. Sales Order Procedures The revenue process begins in the sales department of the firm where customers submit orders by fax, e- mail, or phone. A clerk in the sales department cre- ates a sales order that details the items needed. Next, the sales clerk performs a credit check on the cuis- tomer. If it is a returning customer, then the sales clerk checks the customer's payment history from the centralized credit records. For new customers, a full credit check is performed via an online credit bureau. Once the sales clerk approves the creditwor- thiness of the customer, he or she prints a sales order, a packing slip, and a stock release document from his terminal. The clerk adds a record to the digital open sales order file and sends the hard copy of sales order, packing slip, and stock release documents to the billing department, shipping department, and warehouse, respectively When the warehouse receives the stock release, a warehouse clerk arranges for the merchandise to be sent to the shipping department, along with the stock release document. Finally, the warehouse clerk updates the inventory subsidiary ledger from the ter- minal in the warehouse. When the shipping department clerk receives the stock release, he compares it to the packing slip pre- viously received from the sales department. The clerk then prepares a bill of lading, which accompanies the goods to the carrier. Finally, the shipping clerk records the shipment in the digital shipping log. Upon receipt of the sales order, the billing depart- ment clerk adds prices and freight charges to create a sales invoice, which is sent to the customer. From the department terminal, the clerk then updates the digi- tal accounts receivable subsidiary ledger and records the sales details in the sales journal. At the end of the day the billing department clerk prints a hard-copy accounts receivable summary and sales journal voucher, which she sends to the general ledger department. Upon receipt of the accounts receivable summary and the sales journal voucher, the general ledger department clerk updates the general ledger and 204 Transaction Cycles and Business Proc 1 1 S PARTIT posts the voucher details to the journal voucher file from the department terminal. Cash Receipts Procedures Mail room clerks open customer cash receipts, reviews the check and remittance advices for com- pleteness, and prepares two copies of a remittance list. One copy is sent with the checks to the cash receipts department. The second copy and the remit- tance advices are sent to the billing department. When the cash receipts clerk receives the checks and remittance list, he verifies the checks received against those on the remittance list and signs the checks "For Deposit Only. Once the checks are endorsed, he records the receipts in the cash receipts journal from his terminal. The clerk then fills out a deposit slip and deposits the checks in the bank. At the end of the day, the clerk prints a hard-copy cash receipts journal voucher and sends it to the general ledger department. Upon receipt of the remittances, the billing department clerk records the amounts in the accounts receivable subsidiary ledger from the department terminal. At day's end, the clerk also prints a hard-copy AR summary and sends it to the general ledger department. The general ledger department verifies the AR summary with the journal vouchers and then updates the journal voucher file and the general ledger with the verified transaction amounts