Select from the option list provided to match each department or person involved in the sales-receivables-cash receipts cycle with the associated control. Each choice may be used once, more than once, or not at all. 

General ledger

Cash receipts

Mail room

Accounts receivable clerk

Billing department

Safeguards the cash and checks prior to deposit in the bank Release goods only upon receipt of a valid copy of a sales order Matches copies of documents to ensure that all customers are invoiced Checks are immediately endorsed "for deposit only" when received Only remittance advices are forwarded here for posting to customer accounts Approved customer orders are required before sales orders are released for processing Goods sent to customers based only on authorized sales orders Goods are paid for only when proper documentation is on hand to support a payment Investigates potential customers and their likelihood to pay Provides the check balance for the sum of the accounts receivable