The following is a list of prescribed accounting control procedures:

1. After the treasurer of the Ardent Company signs disbursement checks, the supporting data are returned to the accounting department, and the checks are given to his secretary for mailing.

2. The ticket-taker of a theater is required to tear each ticket presented for admission in half and present the stub to the patron.

3. The clerks of a department store are instructed to give the customer his cash register receipt along with the proper change.
4. The waitresses of the Elite Restaurant prepare the customer's check, which the customer then pays to the cashier. The waitresses are instructed not to make corrections on the check, but if an error is made to void the check and issue a new check. All voided checks are to be given to the manager at the end of the day.
5. The Larson Manufacturing Company prepares six copies of each purchase order. The third copy is sent to the receiving department to be used as a receiving memo, but the form is so designed that the quantity ordered does not print on this copy.
6. Hourly worker:; are required to punch clock cards.
7. A manager reconciles cash on hand with cash register readings daily.
8. An internal auditor reconciles the bank statements each month.
9. The credit department approves all credit sales.
10. Unused checks are stored in a safe under the custody of the treasurer.
Required:
For each procedure, indicate

(a) the internal accounting control principle that is applicable and

(b) the internal accounting control objective it serves (i.e., executing, recording, or maintaining custody).