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The Ottawa Barber Clippers hockey team sells season tickets to fans online and issues an electronic ticket with a QR code. Only 20% of the

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The Ottawa Barber Clippers hockey team sells season tickets to fans online and issues an electronic ticket with a QR code. Only 20% of the arena's capacity is occupied by season ticket holders so the team relies on game night walk-in traffic to fill the arena to capacity. On game day, the team opens a cashier's booth located near the entrance of the arena. There are four cashiers: two work from 11a.m, to 3 p.m. and are replaced by a second team of cashiers from 3 p.m. to 7pm. The cashiers receive cash from fans and offer the customer the choice of an electronic ticket on their cellphone or a paper copy of the ticket. The rolls of tickets are placed in a printer and are printed by each cashier prior to distributing to the fan. Each ticket costs a different amqunt depending on the seat location, the fan's age group, or a group discount. After purchasing a ticket, the customer takes the ticket to an usher stationed at the entrance to the arena, located a few metres from the cashier's booth. The usher scans the QR code and admits the customer. If a paper copy of the ticket is scanned, it is returned to the customer. At the end of each cashier's shift, the 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 the bank's night deposit chute. In addition. the marager sends coples of the deposit stip and the initiatted casticount sheets to the head cashier for verification and to the accounting department for comparison with sales records. Cash collected during the first shift is stored in a safe in the manager's otfice. Identify the control activities and their application to cash receipts at the arena. Identify thecontrol activities and their application to cash receipts at the arena. 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 receiving cash and admitting customers are assigned to the cashier and to the doorperson (usher), The manager maintains custody of the cash until deposited, and the compary accountant department records the cash. Tickets have unique QR codes. Cash count sheets are prepared and initialled. Deposit slips are prepared. Cash from the first shift is stored in a safe in the manager's office. Cash is deposited in a bank vault nightly. Tickets are locked into the machine by the manager and the machine is used to issue tickets. 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

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