Consider each of the following situations.
A. Sales clerks in a retail store are assigned to a specific cash register. They are given a cash drawer containing $100 in change at the beginning of their shifts. They are required to record the amount of each purchase in the cash register. The cash register records an identification and price for each item purchased. Cash payments are collected from customers and placed in the cash drawer. A copy of the cash register sales slip is given to the customer. At the end of each shift, the employee takes the cash drawer and cash register tape to a supervisor who counts the cash, verifies the sales, and signs an approval form. The sales clerk also signs the form that identifies the amount of cash and amount of sales for the day.
B. A ticket seller at a movie theater is issued a cash drawer with $100 in change and a roll of prenumbered tickets when the theater opens each day. The seller collects cash from customers and issues the tickets. Each customer hands a ticket to a ticket taker who tears the ticket in half and gives half back to the customer. At the end of the day, the ticket seller returns the cash drawer and tickets to a supervisor.

Required
For each situation, discuss why the procedures are used and how they provide effective internal control.