The checks are endorsed by stamp and totaled. The total is posted to the cash receipts journal. The remittance advices are filed chronologically. After receiving the cash from the preceding day's cash sales, the accounts receivable clerk prepares the daily deposit slip in triplicate. The third copy of the deposit slip is filed by date, and the second copy and the original accompany the bank deposit.
Salesclerks prepare the sales invoice in triplicate.
The original and the second copy are presented to the cashier. The third copy is retained by the salesclerk in the sales book. When the sale is for cash, the customer pays the salesclerk, who presents the money to the cashier with the invoice copies. A credit sales is approved by the cashier from an approved credit list after the salesclerk prepares the three-part invoice. After receiving the cash or approving the invoice, the cashier validates the original copy of the sales invoice and gives it to the customer.