Janice Dodds opens the mail for Ajax Plumbing Company. She lists all customerchecks on a spreadsheet that includes the name of the customer and the checkamount. The checks, along with the spreadsheet, are then sent to Jim Seymour inthe accounting department, who records the checks and deposits them daily in thecompany's checking account.

Required:
Describe how the company could improve its internal control procedure for thehandling of its cash receipts.