Presented in the paper are a structured approach to modelling sorting and buffering systems (SBS) and a generic model of SBS in the form of an event graph. Also described are an experimental scenario for testing of SBS, using a computer simulation program, and an application case study. SBS is an automated material handling system in which incoming items of different part types are automatically sorted and buffered so that the processing machines can process the parts in lots. SBSs play a key role in modern manufacturing systems and are widely found in mass fabrication lines, packaging and palletizing lines, and distribution centres. The formal model of SBS presented in the paper is a generic one which may be used in developing an SBS simulator in any available language. The proposed event graph modelling procedure is new and well structured, and it is applicable to the modelling of other types of automated manufacturing systems as well.