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Essay

Identify Internal Control Principles

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Issue:

Miscellaneous

 

Written by:

Francisco W

 

Date added:

January 14, 2015

 

Level:

University

 

Grade:

B

 

No of pages / words:

2 / 472

 

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9497 times

 

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Essay content:

There are different individuals that receive cash, record cash receipts and hold the cash. The cashiers take the cash from the customers and the theatre manager records the cash and the bank holds the cash. 3.The next principal is documentation procedures. They use a locked roll of ticket slips and the other half goes into the box...
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They use a locked roll of ticket slips and the other half goes into the box. The manager also sends copies of the deposit slip and initialed cash count sheets to the theater company treasurer and the company’s accounting department. 4.Pyhsical, mechanical, and electronic controls are the serially numbered tickets, rolls of tickets locked into machine by manager, the usher accounts for tickets entering the theater, the manager at the end of a shift removes the tickets and makes a cash count, the cash count is initialed by the cashier verifying they sales, the manager deposits the receipts in a bank night deposit vault, the manager sends copies of the deposit slip and the cash count sheets to the company treasurer for verification and the company’s accounting department, and last they receipts from the shifts are stored in a safe in the managers office...
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