There are following system can be recommended for the sales over the counter.
1. Duties of sales man:
· Only the sales man should make the sale.
· Sales man should not receive the cash from the customer.
· Sales man should prepare the duplicate copy of cash memo. He should give both the copies to customer for payment to the cashier.
2. Duties of cashier:
· Cashier wills only received the payments and sign on both the copies of the memo.
· He will return the original copy to the customer and retain the carbon copy.
· He will not make the sale.
3. Checking of cash:
A responsible official will daily check the amount of cash sales over counter. He will also compare it with the summaries of sale prepared by the sales man and cashier.
4. Cash deposit:
All the received daily must be deposited in the bank on the same day or next morning.
5. Entry in cash book:
When the cash received over the sales counter must be entered in the cash book.
6. Use of cash register:
To record the daily cash sales over the counter cash register can also be maintained. It will be helpful for effective internal control.
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