Over-the-counter receipts: 8,08,707:3:5,3/90. 4770. 9,24:398. 0,7 visible to the customer. This is to ensure that the cashier does not enter a lower amount and pocket the difference. All sales are further recorded in a cash register tape and is locked until it is removed by a supervisor at the end of the day to compare the sales and the amount in the cash register. The findings are reported on a cash count sheet and signed by the cashier and supervisor. All cash sales are normally deposited into banks accounts. Mail receipts: these receipts are usually in the form of cheques. They are frequently accompanied by a remittance advice that states the purpose of the cheque. This restrictive endorsement reduces the likelihood that the cheque will be diverted to personal use. Generally, internal control over cash disbursements is more effective when payments are made by cheque, rather than by cash.