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An effective internal control system will include the
following elements: Along with consistency in following
up.
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Written standard cash/credit handling policy
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Predetermined cash bank
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Cash stores kept to a minimum
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Individuals handling cash have no access to the books
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Paid-outs on form filled out by managers only
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Paid-outs are deducted from petty cash or store bank, not from
daily deposits
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Use of separate envelopes for bank and daily receipts
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One person responsible for shift deposit
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Use of separate deposit for each shift
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Bank deposits made daily
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Bank deposit slips attached to daily cash reports
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Surprise cash counts of cash drawers and store cash banks
performed on a regular basis
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Key and safe combination access log is maintained
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Written standard cash register procedures
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Use of registers with cumulative register reading
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Cumulative register reading incorporated in daily sales report
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Only trained authorized personnel on register
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Dollar amount of entries and totals are visible to the cashier
and customers
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Sales always rung up at time of transactions
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Cash receipt provided to guests for all transactions
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Cashiers place customer's money on register ledge until change is
made
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Manager called immediately to handle over-rings and under-rings
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Void slips are used for all errors, over-rings
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Manager is contacted when customers leave money behind
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Registers not left unattended
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If multiple registers, no exchange between registers
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Cash register cleared (Z reading) each day
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Daily cash register report filed by manager
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Daily register tape attached to daily cash report
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Use of sales check (electronic register or order form)
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Take out sales check (electronic register or order form)
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Cumulative daily sales record including daily sales, customer
count, and check average by day part, on monthly sales
record compared to same day previous year
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Hourly sales record (used for scheduling)
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Written standardized formulas (recipes)
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Portion control check list
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Recipe and plating cost determined
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Use of menu engineering to determine effective pricing
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Authorized product/purveyor list
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Fax quotation - order forms
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Purchase order and inventory record
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Inter-store transfer form
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Kitchen production sheet
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Weekly inventory record
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Bar graph scheduling chart
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Base force scheduling worksheet
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Open and closing procedures
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Skills inventory - training
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Performance appraisal forms
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House cleaning assignment sheets
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Rest room cleaning schedule
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Outdoor cleaning schedule
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Weekly operating report
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