161.What is a voucher system and what are the two areas for which it establishes control procedures? 
 
 

162.Discuss how the principles of internal control apply to cash receipts over-the-counter by giving several examples of good control measures that should be implemented. 
 
 

163.Discuss how the principles of internal control apply to cash receipts through the mail by giving several examples of good control measures that should be implemented. 
 
 

164.Describe a petty cash account and its purpose. 
 
 

165.Describe a bank reconciliation and discuss its purpose.