Prenumbered use of official receipts
Daily deposit of collections
Bonding of cash custodians
Authorization for opening bank accounts
Comparison of deposit slips with cash book
Separation of duties between cashier and accounting personnel
Use of cash registers
Preparation of daily cash collection reports
Use of cash vaults and locks
Access to cash vaults only for authorized personnel
Preparation of monthly bank reconciliations
Prenumbered use of vouchers and checks
Approval of cash disbursements
Limited authorization to sign checks
No signing of blank checks
Mutilation of voided checks
Control over signature machines
Control over interbank transfers
Checks not payable to cash
Physical control of unused checks
Cancellation of paid vouchers
Surprise cash counts
Periodic confirmation of cash balances