Using your knowledge of Boston Beer as well as the process the flow maps that we have reviewed, design the internal controls for their revenue cycle. Justify why each element of your process flow is included.

Purchase Orders, Reconciliation Customer 4 Cash Receipts Recording (Cash Receipts) Collections Deposit Cash in Bank Cash Custody Receivable Recording Sales Authorization Credit Files, Sales Invoice Bill Credit Granting Statements To Customer Warehousing Shipping and Customer Shipping To Cash Receipts Transaction File Accounts Receivable Master File Sales Revenue Account(s) File Perpetual Inventory Records Cash in Bank Cash Receipts Accounts Receivable Allowance for Doubtful Transaction Accounts, Write-Offs Bad Debt Expense Sales Revenue Sales Returns, Allowances, File Shipping Docu Cash Balances Account) File ments (Copy) Perpetual Inventory Records Customer Shipping Records Order Sales Invoice Copy) Bank