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

"The Boston Beer Company typically receives orders in the first week of a month for products to be shipped the following month. Products are shipped within days of completion and, accordingly, there has historically not been any significant product order backlog. During 2009, Boston Beer sold its products through a sales force of approximately 265 people, which the Company believes is one of the largest in the domestic beer industry. The Companys sales organization is designed to develop and strengthen relations at each level of the three-tier distribution system by providing educational and promotional programs encompassing distributors, retailers and drinkers. "

Start Here Cash Reconciliation Customer's Purchase Orders, Contra 4 Orders Payments (Cash Receipts) Cash Receipts Recording Collections Deposit Cash in Bank Cash Custody Accounts Receivable Recording Sales Authorization Monthly Statements Sales Invoice Bill Customers Credit Granting Credit Files, Reports Physical Custody To Customer To Customer Warehousing Shipping and Delivery Shipping Documents To Customer Accounts/Records Accounts Receivable Master File hipping Document Transaction File Cash in Bank Cash Receipts Accounts Receivable Allowance for Doubtful es Receipts Transaction File Revenue Account(s) Perpetual Inventory Records Accounts, Write-Offs Bad Debt Expense Sales Revenue Sales Returns, Allowances, Shipping Docu- Shipping Cash Balances Account) File ments (Copy) Discounts Copy) Perpetual Inventory Records, Customer Shipping Records Order Sales Invoice Bank Statements