Ocean Stores is a retailer of men's clothing. Most customers pay cash for their purchases. The procedures that Ocean uses for handling cash are described below:

a. Each department begins the day with whatever amount of cash remains in the cash register from the prior day. This is not a predetermined amount.

b. All sales associates share one cash drawer.

c. Each sales associate can handle all transactions, including returns and unusual transactions, without approval from a supervisor.

d. At the end of each day, one of the sales associates takes the cash drawer and the cash register totals to a private area where no one can observe what is being done, counts the cash in the drawer, and prepares a written report of sales and cash received. The cash, the register tape, and a copy of the report are sent to the controller's department.

e. The controller prepares the deposit slip and sends the deposit to the bank. The controller then prepares the journal entry to record the cash sales.

f. The controller does not keep any copies of the written report or the deposit slip.

g. The bank statement is sent to the controller, who prepares the bank reconciliation.

Required 

Indicate how Ocean could improve each of these procedures.