Two common means of controlling each sales are through the use of cash registers and prenumbered sales tickets.Amounts from cash sales should be rung up on a cash register at the time of each sale.The cash register should be placed so that the customer can see the amount recorded. Each cash register should have a locked4n tape on which are printed the day's transactions.At the end of the day,the cashier counts the cash in the cash register and turns it in to the cashier's office. Another employee takes the tape out of cash register and records the cash receipts for the day. The amount of cash turned in and the amount recorded on the tape should be in agreement,if not ,any differences should be accounted for. Large retail chains commonly perform this function by having each cash register tied directly into a computer.In this way, each transaction is recorded as it occurs.The separation of duties invovlving cash receipts,cash deposits,and record keeping is thun achieved,ensuring good internal control.
In some stores,internal control is strengthened further by he use of prenumbered sales tickets and a central cash register or cashier's office,where all sales are rung up and collected by a person who does not participate in the sale. Under this procedure,the salesperson completes a prenumbered sales ticket at the time of sale,giving one copy to the customer and keeping a copy.At the end of the day,all salse tickets must be accounted for, and the sales tickets should equal the total sales recorded on the cash register.
參考答案:控制各销售额的两种常见手段是通过收银机的使用和重编销售小票。
在每一次交易的时候，都应该把销售额的具体数量把打进收银机之中。收银机应该放置于可以让顾客醒目看到记录金额数量的位置。每台收银机都应该有锁定的传送带，上面记录有日交易细目。一天结束以后，收银员清点收银机里的现金数量后交至收银员办公室。另一名工作人员将会取出收银机上的传送带，记录下当日的现金收据。汇总的现金数量应当是与带子上的记载是一致的。如果不是，那么肯定是差帐了。一般说来，大型的连锁店里都是使用这项功能的，每一次的收银都是捆绑式的直接进入计算机。这样，每一次交易都可以及时记录在内。现金收据，现金存款和看守记录的权责分离已经可以做到，以保证内部运营的良好操作。
在某些商店，他们通过重编号销售小票来给一台中心的收银机或收银台，所有与销售相关的东西都将有一个不参与交易的专人来负责清点和收集，以此来加强内部的控制。根据这一程序，售货员在卖出去的同时，会给售出的物品写下小票，一份给顾客，一份自已留底。一天结束后，所有的出售小票都会汇总到一起，它的总数应当是和收银机的记录的总数是相等的。
