CEVAP:

Risks about cash are always changing, so it is one of the most important subject for businesses to find effective ways of protecting cash. However, in this part, we will focus on the general controls to protect cash, not on the specific controls to reduce control deficiencies related to the technological characteristics of transactions.
A point-of-sale terminal can provide effective control in transactions with cash receipt over the counter. For example, in a store when inventories are sold, a receipt would be issued as evidence of transaction. After an employee records this transaction, the cash drawer opens and the machine transfers this transac- tion to the main computer. At the end of the day, the cash amount and machine record of cash sales are compared by a manager. They must be equal to the each other.