BOOK KEEPER STORE KEEPER

Subsidiary ledger Debtor

Statement of
Account
Prepare Statement of
Account

Receive payment and

issue official receipt

Statement of
Account

Statement of
Debtor Account
Official Receipt2

Official Receipt1 Official Receipt1

Cash Receipt
Record collection A
Debtor

Official Receipt1 Official Receipt C

List of Collection

Update Records A Deposit Slip2

Deposit Slip1
2
List of collection
Subsidiary Ledger
List of collection

Accounts Receivable
B Journal

D
N

Figure 2.3.a Collection Process Document Flowchart

 BOOK KEEPER TREASURER

B D

List of collection Deposit Slip2

Prepare deposit slip Bank

List of collection
Deposit Slip2

Deposit Slip1

Update Cash Journal Cash Journal

List of collection
Deposit Slip2

Deposit Slip1

Figure 2.3.b Collection Process Document Flowchart