Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

Exercise 55

Internal control of cash receipts
The procedures used for over-the-counter receipts are as follows: At the close of each day's business, the salesclerks count the cash in their respective cash drawers, after which they determine the amount recorded by the cash register and prepare the memo cash form, noting any discrepancies. An employee from the cashier's office counts the cash, compares the total with the memo, and takes the cash to the cashier's office.
a. Indicate the weak link in internal control.
b. How can the weakness be corrected