You are the recent heir of $20 000 cash, with which you are considering opening a sushi bar in the University of the South Pacific dining hall food court. You would accept cash and credit card payments, which would be handled primarily by your servers. You also plan to offer introductory specials to attract customers during the initial months of business such as the orientation and enrollment weeks. You will be using the point of sale (POS) system as part of this new business venture.

What internal controls should be implemented to reduce the risk of theft or error related to the handling of cash, credit card payments and coupons?