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Sagot :
Pre-numbered checks are used to buy supplies is not a control procedure used for over-the-counter receipts. Hence option a is the answer.
What are common controls over cash receipts?
The important cash receiving controls include making daily bank deposits, balancing accounts and reviewing bank statements at least monthly, and keeping watchful records of cash in accounts receivable. The following are the steps taken for over-the-counter receipts. At the close of each day's business, the sales clerks count the cash in their individual cash drawers, after which they determine the amount recorded by the cash register and produce the memo cash form, noting any differences.
Businesses regulate the cash receipts over the counter with the help of the point-of-sale terminal. A business keeps track of all cash receipts in the register, which aids in the control of cash receipts made over the counter. In this approach, a firm controls the cash receipts.
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