PM8.2.

3A

Summit Equipment Cash Receipt Flowchart

Event
Start

Receptionist

Check Received

Check Copied

Update Deposit Book

Treasury
Department
Treasury Analyst Deposits
Check Deposit Receipt Filed

Intermediate
Accountant
Wire Transfer Daily Review of Bank Daily Review of Bank
Online Banking System Received Accounts Performed Accounts Online Banking System

Ensures Amount Received

Matches the Deposit Book
and Deposit Receipt.

Draft AR Receipt(s) in SAP

Finance
Manager

Review and Approve

Journal Entry Journal Entry in SAP

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© 2022 EYGM Limited Expedition: Audit
PM8.2.3A

Summit Equipment Cash Receipt Flowchart

End

Page 2 of 3 The Audit Academy

© 2022 EYGM Limited Expedition: Audit
 PM8.2.2b

Summit Equipment Cash Reporting Flowchart

Event
Start

Senior
Accountant

GL Account Data Reconciliation

Reconciliation Prepared
Returned to Senior
and Submitted for Reconciliation Filed Away
Accountant
Review

Banking System Data

Finance
Manager

Reconciliation
Follow Up Physically Signed Off
Required? as Reviewed

End

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© 2021 EYGM Limited Expedition: Audit