Saad Aldeen’s Pastries and Catering (SAPC) is a small businessthat operates a retail bakery store and provides catering servicesfor weddings and other events. Based on a discussion with SAPC'sowner and manager, Mr. Aldeen, your employer has written anarrative summary about the Cash Receipts System. Using MicrosoftVisio and the narrative below, you are to design SAPC's CashReceipts Process flowchart.
SAPC services walk-in customers in addition to taking ordersby phone. For walk-in customers, SAPC accepts only cash or checksas a form of payment. Therefore, when walk-in customers purchasegoods from the SAPC store, the Salesclerk receives the payments,enters the sales to the system, and then prints the sales receiptsin duplicate copies. One copy is given to the customer while thesecond one is filed by date in a folder that later is forwarded tothe Accounting Department to be reconciled with the systeminformation.
SAPC also receives orders from individual and corporatecustomers who place their orders ahead of time via phone and pickthem up later from SAPC's store. The Salesclerk prepare a duplicatecopy of the Sales Order manually, and then files the two copiestemporarily until the customers pick up their orders. Whenindividual-customers pick up their preorders from SAPC's store,they have to provide cash or check payments - similar to regularwalk-in sales. However, when corporate-customers pick up theirpreorders, the sales are made on-account, and they need to paylater. For phone-orders, the Salesclerk, instead of issuing andprinting sales receipts, hands the original copy of the Sales Orderto the customer (individual or corporate) and files the other copywith the sales receipts by date to be forwarded to the AccountingDepartment.
SAPC sends a monthly statement to corporate customers to paytheir bills, and they mail their checks with Remittance. When Mr.Aldeen opens the mails, he forwards the Remittances to theAccounting Department, endorses all checks by stamping them “fordeposit only.†Then, Mr. Aldeen prepares a duplicate copy of theDeposit Slip and deposits the checks along with any cash or checksreceived by the Salesclerk to the SAPC bank account. Later, Mr.Aldeen forwards one of the deposit slip copies to the AccountingDepartment to be temporarily filed until the Accountant is ready toreconcile the cash account.
The Accounting Department receives Sales receipts, Salesorders, Remittances, and Deposit slips from Mr. Aldeen and theSalesclerk. The Accountant flies all deposit slips, Sales receiptsand Sales orders temporarily. The Accountant enters the Remittancesinto the system and then updates the corporate customers balancesin the Accounts Receivable subsidiary ledger. The Accountant usesthe Accounts Receivable subsidiary ledger to update the generalledger at the end of each day. The Remittances are storedalphabetically in a file by customers' names in the Accountingdepartment. Weekly, using the data provided in the AccountsReceivable subsidiary ledger, the Accountant generates an AccountsReceivable Aging Analysis and sends it to Mr. Aldeen to bereviewed. The Accountant also uses the temporarily filed depositslip along with the Sales receipts and Sales orders to reconcileand update cash and revenues accounts and the relatedledgers.
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document flowchart
