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includes control of and accountability for cash receipts, cash disbursements, and the many other assets an organization has to conduct operations. In a small, owner-operated business, such as an independent restaurant or small motel, very few internal controls are required because the control is carried out by the owner who is often always present and who handles all the cash coming in and the payments going out. In larger establishments, one-person control is not feasible. In fact, in larger organizations it is necessary to organize operations into various departments and to draw up a plan of the organization, or an organization chart. Indeed, the organization chart itself is the foundation of a good internal control system. It establishes lines of communication and levels of authority and responsibility. Organization charts for various types and sizes of hospitality establishments are illustrated in Exhibits 5.1 through Exhibit 5.5. In large establishments, as the organization charts show, lines of authority, responsibility, and communication become more complex. Therefore, the internal control system in a large establishment will also be more complex. use ireport barcodes writer to access bar code with java bidimensional KeepDynamic.com/barcodehow to generate and print barcode in c# windows application using barcode generating for vs .net control to generate, create bar code image in vs .net applications. programming KeepDynamic.com/ bar codeN m deg new
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Figure 25-9 shows how these values appear in the Registry, from the perspective of the Windows Registry Editor program.
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