Provide INTERNAL CONTROL WEAKNESS and INTERNAL CONTROL MEASURE to each of the given misstatements.

Misstatement	Control Weakness	Internal Control
1. Recording franchise revenue when the franchises are sold even though an obligation to perform significant services still exists.
2. Several accounts receivable are in dispute as a result of claims of defective merchandise.
3. A cashier embezzles cash payments by customers on receivables without recording the receipts in the customers' accounts.
4. A loan against existing equipment is not recorded in the accounting records. The cash receipts from the loan never reached the company because they were used for the down payment on a piece of equipment now being used as operating asset. The new equipment too is not recorded in the books.
5. An employee with access to securities converts them for personal use.
6. Inventory quantities in locations not visited by the auditors are systematically overstated.
7. A disbursement is made to pay an invoice for goods that have not been received.
8. A bookkeeper prepares a check to himself and records it as having been issued to a supplier.
9. Capitalizable assets are routinely expensed as repairs and maintenance, perishable tools or supplies expense.
10. Tools necessary for the maintenance of equipment are stolen by company employees for their personal use.
11. Expenditures for repairs and maintenance are recorded as property, plant and equipment to overstate income.
12. The asset lives used to depreciate equipment are less than reasonable expected useful lives.
13. The trial balance total does not equal the amount in the general ledger.
14. Cash receipts was overstated on the books by transferring cash between bank accounts without recording in the books to cover up embezzlement of cash.
15. A cashier failed to ring up and record cash sales and pockets the cash. ("ring up" is a term used to record and total a sale using a cash register machine)

For each misstatement, provide its INTERNAL CONTROL WEAKNESS and INTERNAL CONTROL that should prevent it from happening.

Misstatement
1. Recording franchise revenue when the franchises are sold even though an obligation to perform significant services still exists.
2. Several accounts receivable are in dispute as a result of claims of defective merchandise.
3. A cashier embezzles cash payments by customers on receivables without recording the receipts in the customers' accounts.
4. A loan against existing equipment is not recorded in the accounting records. The cash receipts from the loan never reached the company because they were used for the down payment on a piece of equipment now being used as an operating asset. The new equipment too is not recorded in the books.
5. An employee with access to securities converts them for personal use.
6. Inventory quantities in locations not visited by the auditors are systematically overstated.
7. A disbursement is made to pay an invoice for goods that have not been received.
8. A bookkeeper prepares a check to himself and records it as having been issued to a supplier.
9. Capitalizable assets are routinely expensed as repairs and maintenance, perishable tools or supplies expense.
10. Tools necessary for the maintenance of equipment are stolen by company employees for their personal use.
11. Expenditures for repairs and maintenance are recorded as property, plant, and equipment to overstate income.
12. The asset lives used to depreciate equipment are less than reasonably expected useful lives.
13. The trial balance total does not equal the amount in the general ledger.
14. Cash receipts was overstated on the books by transferring cash between bank accounts without recording in the books to cover up the embezzlement of cash.
15. A cashier failed to ring up and record cash sales and pockets the cash. ("ring up" is a term used to record and total a sale using a cash register machine)