This section should be reviewed by individuals who will post cash receipts to the system and by the system administrator. It is very important that the system administrator understands how the cash receipts program works, so the people actually doing the entry can be properly supervised.
The purpose of the cash receipts program is to receive money into the system and distribute it to the correct invoices. When everyone does their job correctly, entering cash receipts is the easiest job on the system. When customers make mistakes and send incorrect payment amounts, or the operator doing the entry makes a mistake, it requires a little thinking and problem solving to make sure the information in the system matches the money that changed hands. The person doing cash receipts should understand positive and negative numbers and have an understanding of the company billing procedures.
