 In this discussion, we will discuss the discussion question of discuss cash controls as it relates to cash sales using a register. When we look at the internal controls related to cash using a register, we're going to apply some of the principles of internal controls, one of them being the separation of the handling of cash and the recording of cash. So how can we do that with a register? That's one of our major principles. Our objective, of course, of that principle will be to have accurate record keeping and reduce the likelihood of theft to safeguard our assets, our cash, which is a very liquid asset, of course, and something that we have to make sure that we have that objective over, given the liquidity of cash, the ease of theft of cash. So if we take a look at this system in terms of a cash register, if we have a system where we have cash register sales, then typically we want to make sure that each individual has their own register. We don't want two people to be sharing the register because then we're not really assigning accountability. We don't know if the cash is over a short in the drawer. We don't know who is accountable. So in order to assign accountability, we need to have one person in control of one register. And then we know that that person is responsible for that register. And that's a good thing for the person too. It's not necessarily a negative because then we can praise the people that do a good job and count the cash out perfectly every time. It's not just a negative thing. We're just, we can blame people when there's a problem. We do want to see whether there's a problem. But accountability is really can be an empowering thing for an organization because we actually get to see who's doing well where we can't see that if we don't have a good delineation of separation of duties and applying who's responsible for what delegating responsibility. We also want to make sure that when we have the system of recording the register that we have a clear display to the employees or to the customer, what the totals are and what the return is for the cash sale that was made. And therefore that the customer will be able to provide a kind of an audit check for us by by verifying the cash receipts as we do that as well. We do want to make sure that we have a cash receipt process, that we print out the cash receipt and give that to the employee. And the goal here is to not have the employee being a system where they can basically just take the money and not register into the system, not record the cash sale. We want to have the customers to be saying, hey, why don't you have to register? Why don't you record the cash sale into the system? Otherwise, they can make a sale and keep the cash without ever recording the sale. We also want to have some type of approval process. For example, if there's a return of merchandise, then rather than just having the register to be able to enter the return and then having the possibility of entering a fictitious return and keeping the money, then we want to have to have a separate person to approve the return process so that so that we have two people involved there, that giving us a second kind of review process, that giving us the idea that two people have to be involved in order to make a theft of that kind. If they wanted to steal money by recording a return that was fictitious and take the money out, it would take at least two individuals to do that. Now, we've got the clerk at the register that's collecting the money and handling the money. They can count the money at the end of the day, at the end of their shift for the money that's in there, but we want someone else to have access. They shouldn't have access to the sales drawer to what's in the system. The system then is the second component, the second piece that's recording everything which the employee doesn't have access to. They can't tamper with or change the information that's in the sales record. And that sales record then should go to a different employee, possibly a supervisor, who would then make a make a sales sheet based on the tape, based on the information in the computer system. And then we can compare the computer system to the cash receipts. We can separate those two things so that the person in the drawer never has system to access to the tape. And therefore, we have that separation of duties between the record keeping and the tape. We can compare the two. Once we compare the two, if there's any over or short in the drawer to the tape, then we can record that information as we enter the data. So once we enter the information into the journal entry, we're going to debit, of course, the cash in the system, we're going to credit the sales according to the tape. And whether the tape is over or short, the sales over or short to the cash receipts, we will record the debit or credit to the cash over or short account. Then of course we can assign accountability and we can say, okay, who is responsible for the drawer here that was over or short? Is it significant? And we can sign accountability there as well as praise the individuals whose drawer are doing well or write on as we do this comparison.