Red River Theatre has a cashier's booth located near the theatre entrance. There are two cashiers: one works from 1 p.m. to 5p.m, the other from 5 p.m. to 9 p.m. The cashiers receive cash from customers and operate a machine that ejects serially numbered tickets. The rolls of tickets are inserted and locked into the machine by the theatre manager at the beginning of each cashier's shift. After purchasing a ticket, which costs a different amount depending on the day of the week and the customer's age group, the customer takes the ticket to an usher stationed at the entrance to the theatre lobby, a few metres from the cashier's booth. The usher tears the ticket in half, admits the customer, and returns the ticket stub to the customer. The usher drops the other half of the ticket into a locked box. At the end of each cashier's shift, the theatre manager removes the ticket rolls from the machine and makes a cash count. The cash count sheet is initialled by the cashier. At the end of the day, the manager deposits the total receipts in a bank night deposit slot. In addition, the manager sends copies of the deposit slip and the initialled cash count sheets to the head cashier for verification and to the accounting department for comparison with sales records. Receipts from the first shift are stored in a safe located in the manager's office. ldentify the control activities against their application to cash receipts at the theatre. Application to Cash Receipts Control Activities Only cashiers are authorized to sell tickets. Only the manager and cashier can handle cash. Only ushers authorize entrance . The duties of recelving cash and admitting customers are assigned to the cashier and to the doorperson. The manager maintains custody of the cash, and the company accountant records the cash. Tickets are prenumbered. Cash count sheets are prepared and initialled. Deposit slips are prepared. Cash is deposited in a bank vault nightly. Prenumbered tickets are locked into the machine by the manager and the machine is used to issue tickets. Assignment of responsibility Segregation of duties Documentation Physical controls Cash counts are made by the manager at the end of each cashier's shift. Daily comparisons are made by the head cashier and accounting department of cash received, deposited, and recorded Review and reconciliation