REVENUE AND CASH RECEIPTS TRANSACTIONS FLOWCHART (DINE IN/ TAKE OUT)

CASHIER SERVICE CREW BARISTA MANAGER

START A

Forwards OS1
to Barista Receives OS1 Receives SI, DCCR
Receives customer’s order
and prepares order slip OS1 SI2 and cash Cash
OS1 OS1 DCCR

Prepares non Checks accuracy of

Prepares ordered
beverage orders DCCR and count
Dine In or beverage
cash
Takeout?
Take Out Dine In Serves the order
to the customer Forwards
beverage to
Receives payment Receives payment Is the amount
service crew
from customers from customers in DCCR equal
Cleans the tables to cash count?
when the
customer leaves
Issues SI Issues Sales Invoice
SI2 SI1 Return to
Orders the Cashier to
SI2 SI1 Cashier
prepare the deposit
Customer slip
A
Prepares non A Customer

beverage orders
B

Customer Receives the DS

and deposit the
cash in the bank
B Prepares
Prepares DCCR deposit slip 42
DCCR A DS B
 MANAGER BOOKKEEPER

B
C

Claims the Receives documents DCCR

validated DS and reports from the
VDS SI2
Manager
VDS

Forwards VDS, DCCR, Journalizes the

SI2 for recording various transactions GJ

CRJ

Posts the entries

C to the ledger

Financial
Statements

File

END

43
 REVENUE AND CASH RECEIPTS (CUSTOMIZED ORDERS)

MANAGER CASHIER BAKER BOOKKEEPER

START A B D

Negotiates with Prepares the Prepare journal

Prepares the order of
customers for CS1 Customized Order Form COF2 SI2 entries for the
the customer
customized orders and Claim Stub Unearned Sales
CS2 COF2 CS2
COF1

Receives the down payment B C Post the entries in the

D from customers and issues Accounts Receivable
Did the
Sales Invoice and Claim Stub Subsidiary Ledger
customer
SI2 SI1 ARSL
agree? CS1
YES NO

Directs the END C

customer to the
Cashier to give
down payment Upon pickup of the order by
the customer, receives the
payment for the balance and SI2
issues Sales Invoice
SI1
A

Prepares the DCCR

DCCR

Forwards the source

documents to the E
Manager 46
DCCR SI2
 MANAGER BOOKKEEPER

E F

Receives documents DCCR

Receives SI2, DCCR and and reports from the
SI2
Cash Manager

Checks accuracy of DCCR Journalizes the

and cash count various transactions GJ

CRJ

Posts the entries

to the ledger
Is the DCCR
equal to
cash count?
Financial
Statements

File
Investigate for the cause Prepares Deposit Slip
of inaccuracy and and deposits the cash
implement the policy on collection to the bank
shortage and overages
END

Claims Validated
Deposit Slip VDS

F
47
 REVENUE AND CASH RECEIPTS TRANSACTIONS (BAKING SUPPLIES)

Service Crew Cashier Manager Bookkeeper

START A B C

Welcomes and assists Process customer’s DCCR Receives SI2, DCCR and Receives documents DCCR
customers order RR Cash and reports from the
SI2 SI2
Manager
VDS
Checks accuracy of DCCR
Directs the customer to Prepares Sales
and cash count Journalizes the
the Cashier for payment Invoice SI1 various transactions GJ
SI2 CRJ
A Receives cash Posts the entries
payment and Is the DCCR to the ledger
issues Sales Invoice equal to
SI1 Customer cash count?

NO YES Financial
Prepares Daily
Cash Collection Statements
Report
DCCR
Investigate for the cause Prepares Deposit Slip File
of inaccuracy and and deposits the cash
Submits reports implement the policy on collection to the bank
with supporting shortage and overages
documents to the
END
Manager
Claims Validated
Deposit Slip VDS
B 50

C
 CASH DISBURSEMENT TRANSACTIONS (GENERAL)

CASHIER MANAGER BOOKKEEPER

START A B

Receives bills for Checks accuracy

Receives OR and CkDV
expenses of CkDV
CkDV1
OR

Prepares Check Journalize the

transactions GJ
Disbursement Bill Accurate?
Voucher CDJ
CkDV2 CkDV1
NO YES
Posts the entries
A to the ledger
Return to CkDV2
Signs the CkDV
Cashier and prepares
Check CkDV1
F Financial
Statements
B
Pays bill
Check Bill File

Receives OR for payment

then forwards it to the
Bookkeeper END
OR

53
 CASH DISBURSEMENT TRANSACTION FLOWCHART (PURCHASES)

SERVICE CREW MANAGER

START A

Checks and assesses the Receives PRF

level of merchandise
inventory using the
Inventory Report
IR
Approve

NO YES
Is inventory PRF
Cancel PRF Contacts a supplier
still sufficient?
YES then prepares POs F
NO
PO1 IR
PO2
IR
Prepares PRF
END PRF
Supplier

A
Receives PO

PO2

Receives and
PI
Receives ordered prepares RR
materials from PO2
supplier
RR A
PO2

Asks for PI and

forwards to PI
Manager
PO2

56
 MANAGER CASHIER BOOKKEEPER

A B

PI
Receives PO2 and PI, PO2
Prepares CkDV, and Compares the CkDV1
then forwards PI amounts in CkDV,
CkDV2 PO2
PI, PO2, AR, and
CkDV1 RR SI2 AR
CkDV2 PO2 PI
OR2
CkDV1
Compare RR
Approve?
YES NO

Consistent

PO2 NO YES
Return
PI Prepares check and
gives it to supplier. CkDV to Return
CkDV1 documents to
B The Supplier signs Cashier CDJ
RR Manager Records in th PJ
CkDV and ask for OR
or CDJ
AR or fill up an AR.
PJ
OR CkDV2

Supplier Checks
Post in the
ledger

Prepares Trial
Balance

File
Prepares Financial
Statements 57
 PETTY CASH TRANSACTION (ESTABLISHMENT)

MANAGER BOOKKEEPER CASHIER

D A
START

Orders the establishment Receives CkDV Prepares 2 copies of

of Petty Cash Fund and Check Disbursement
CkDV
determines the amount Voucher
to be maintained Journalizes the
establishment of
fund GJ B
A CDJ
Posts the entries to
the ledger C
B

Receives the check

Receives and approves Financial Statements and CkDV
the Check Disbursement
Voucher Check CkDV
CkDV1
CkDV 2
2
File
Encashes check
File Prepares and issues
Check CkDV
Cash
Check 2

END
C PCB D

60
 PETTY CASH TRANSACTION (DISBURSEMENT AND REPLENISHMENT)

CASHIER REQUESTING EMPLOYEE MANAGER

START A B

Issues PCV to Prepares PCV then Screens disbursement

requesting employee forwards it to the request
PCV2 PCV1 PCV2 Manager
PCV1

A
B

Is it a minor
C D
disbursement?

YES NO
Releases cash to PCV2 Pay cash to vendor and

requestor
secures a vendor’s Approves Petty Return to
receipt/acknowledgment
PCV1 Cash Cash Voucher requestor
receipt
VR/AR
PCV
File D

E C
E

Receives receipt and

PCV VR/AR
PCV1

Checks the balance of

Petty Cash Fund

F 63
 CASHIER MANAGER BOOKKEEPER

F G I

Receives CkDV and VR/AR Receives source

Is there other documents documents
sufficient PCF?
PCSR
I CkDV
CkDV1
NO
YES Journalizes the
CkDV2
replenishment of
Continue Prepare PCSR fund GJ
operations Approve?
PCSR CDJ
PCSR Posts the entries to
Request for the ledger
VR/AR Return to Prepares and
replenishment and
Cashier issues check
prepares CkDV
CkDV2 Check
CkDV1

Financial Statements
H
G
H

File

Encashes check
Check

END
PCB

64