What controls help prevent cash-handling errors at the counter?

• A. Accept only credit cards.
• B. Use cash drawers, reconcile at close, and require staff oversight for certain transactions; maintain POS logs.
• C. Allow unattended cash handling.
• D. No oversight.

Answer: (B)

Effective cash handling relies on controls that create accountability, accuracy, and a clear audit trail for every transaction. Using cash drawers as part of a controlled system, reconciling the cash at close, requiring staff oversight for certain transactions, and maintaining POS logs establishes checks and balances. This approach helps catch and correct errors quickly, ensures each cash movement is recorded, and deters misuse by providing traceability and segregation of duties. Limiting to credit cards reduces cash exposure but doesn’t ensure proper reconciliation or oversight for non-cash transactions; unattended cash handling invites errors or theft; no oversight removes the mechanism to detect problems.