cash received from sales (fig. 2-4). Since there is a
great deal of cash handled during an accounting
period, caution should be exercised by all
personnel having anything to do with money.
All sales in the retail store must be cleared
through cash registers. Sales, therefore, shift
accountability from merchandise to cash. You are
responsible for safeguarding cash in the same
manner in which you safeguard merchandise.
The retail store operator is the only person
allowed access to the cash register. Under no
circumstances can anyone other than the retail
store operator ring up sales. The cash register
provides a record of the amount of money you
collect. Use it properly. Keep in mind, however,
that you are held responsible for errors in pricing
and in making change.
Cash registers should not be turned back, nor
should the reading be altered at any time.
Readings should be allowed to accumulate. The
paid-out key, if installed in the cash register,
must be blocked out to prevent use.
Location of the Register
The cash register must be located where it
will provide the customer with a clear view of the
registration of the amount of the sale. As an
optional procedure, a cash register that provides
the customer with a tape, itemized and totaled, is
Cash Register Keys
The keys to the register will be in the custody
of the cash collection agent including keys that
Figure 2-4.Handling cash from sales.