The following control procedures are used at Jiminez Company for over-the-counter cash receipts.

1. All over-the-counter receipts are registered by four clerks who use a cash register with a single cash drawer (till).

2. To minimize the risk of robbery, cash in excess of $200 is stored in an unlocked drawer in a desk in the back room.

3. Each clerk counts his/her own receipts at the end of the day and reconciles that amount to the cash register total.

4. A bookkeeper prepares a journal entry to record the day's cash receipts, and then deposits the receipts in the bank.

5. To save funds, cashiers do not get vacation days.

Required:

(a) For each procedure, explain the weakness in internal control, and identify the control principle that is violated.

(b) For each weakness, suggest a change in procedure that will result in good internal control.