Processing Customer Payments

132715-64135 699135-113030 Monthly Statement Customer File(Disk) Customer Payment File(Papers) 571501095375CUSTOMER28194001371600AR CLERK3390900200025402907510477510191751771650110490012001504010025504825BATCHED CHECKS2466975285750monthly statement14478001066800Emailed Payment Check11811001457325Emailed Monthly Statement

Is your time best spent reading someone else’s essay? Get a 100% original essay FROM A CERTIFIED WRITER!

Save 25%

132715-149860 760095-173990 116967067310COMPUTER 7620109855Monthly Customer Payment 511175128270 1948180133985 1435735109855

Account Receivable Master File(Disk)

1435354-61849 QUESTION FOUR

I'm afraid I have to disagree because learning any system documentation technique paves the way for learning the rest of the method. There different types of system documentation techniques, but each method is, in a way, a blueprint that one can use to learn other system documentation techniques. For instance, if an accountant can master the data flow diagram technique, there is no m significant difference between this technique and the flowcharts. The only significant difference is that a flowchart includes decisions in every data flow. According to Gillett (2016), there are several skills that an individual acquires in learning how to document systems, such as using a method to analyze the efficiency and effectiveness of an accounting system and prepare a complete and understandable narrative. To develop proper system documentation, an accountant needs to learn to represent and make the logic flows. If an accountant is competent with one technique, it would be easy to work with another method.

A good documentation system is an essential tool for providing a pathway for easy auditing process of a specific company. A good documentation provides a pathway for how information flows through an organization and can be easy for any auditor to trace every single transaction in the company (Sayana & CISA, 2002). The first thing an auditor will do is to find how financial information arrives from other department to the accounting department. The auditor will also look at the timeliness for acquiring this information to because it will affect when expenses and revenue are recognized. This information is clearly visible in a good documentation system which makes its easy for an auditing process.

Customer Sends order to sales clerk

Sales clerk Processes the order

Receives payment

Puts money to the drawer

Gives all cash sales and sales register to the cashier

QUESTION FIVE

Tables of Entities and Activities

Customer order

sales clerk Cash payments details

customer Cash payment

Payment storage (drawer) Sales register (file)

Cashier

REFERENCES

Gillett, P. R. (2016). Accounting Information Systems. John Wiley & Sons, Incorporated.

Sayana, S. A., & CISA, C. (2002). The Necessity for Documentation. INFORMATION SYSTEMS CONTROL JOURNAL, 3, 18-22.