Cash Management

Managing liquid assets, handling disbursements, and ensuring accuracy in non-sales financial transactions.

Cashier vs Point of Sales

CASHIER

"Handles Disbursements, Closure of AR, Inventories paid in Cash, COCI (Check & Other Cash Items), and bank related transactions."

  • Manages Disbursements
  • Closes Accounts Receivable
  • Records Inventories paid in Cash
  • Manages COCI (Check & Other Cash Items)

Point of Sales (POS)

"POS are for processing sales and fulfilling sales on terms."

Internal Control Note

Separating the Cashier functions from the Sales (POS) functions is a critical internal control measure. By assigning cash-based inventory recording and COCI (Check & Other Cash Items) management to the Cashier, Phecom ERP ensures that the person responsible for recording sales is not the same person responsible for managing disbursements and bank deposits.

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