Liam Jeffery is concerned about control over cash receipts in his fast-food restaurant, Healthy Snap. The restaurant has two cash registers. At no time do more than two employees take customer orders and ring up sales. Work shifts for employees range from 4 to 8 hours. Liam asks for your help in installing a good system of internal control over cash receipts.

Liam needs to understand the principles of internal control, especially establishing responsibility, the use of electronic controls, and independent internal verification. With this knowledge, an effective system of control over cash receipts can be designed and implemented.