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[Music] as the most liquid of assets cash is also the most susceptible for theft or misuse therefore there should be adequate controls in place to protect cash from being used inappropriately or stolen the controls protect cash from the moment of receipt until it is deposited in the bank assume a business makes retail sales in cash in order to control cash receipts from customers who have purchased goods or services a cash register is needed to record the sale keep cash more secure and provide receipts to customers controlling cash receipts involves nine steps 1 a change fund must be used the change fund as the name implies is an amount of cash used to provide change to customers the amount of the fund is determined by the business it can range from as little as $50 to as much as the companys needs dictate to the sales clerk enters the sale in the cash register the cash register will show the amount of the sale and the customer will be presented with the receipt to detailing the tran