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P5.9 At some of the banquets held in a hotel, the bar is operated on a cash ba- sis. All drinks are the same price.

P5.9 At some of the banquets held in a hotel, the bar is operated on a cash ba- sis. All drinks are the same price. Banquet customers buy drink tickets from a cashier at the door. The customers then present the tickets to the bartender to obtain drinks. The bartender will not serve any drink without a ticket. As each ticket is presented, it is torn in half by the bartender to prevent its reuse. Torn tickets are subsequently discarded. At the end of the function the amount of drinks sold, calculated by taking an inventory of liquor still in bottles and deducting from the opening inventory, is compared with the cash taken in by the cashier and with the number of tickets sold. To cut costs, the hotel is considering eliminating the cashiers position and the sale of tickets. The customers will pay the bartender directly for the drinks. From an internal control point of view, what comments do you have about this proposal?

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