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deogol

Michigan

Running a gentleman's club front door is very similar to running the front door at any other type of business that has paid entrance. Thus some of these goals and procedures are transferable.
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Accounting Problems To Be Addressed
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There are two main accounting control problems that the door procedures will need to tackle: the till operator pocketing money and the door person letting people in for free.
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The Procedure In General
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- Management will remove tickets from the safe, note the starting sequential ticket number and have the till operator sign off that is the number they received.
<br/>- The till operator will count the cash drawer and sign off on the amount they received.
<br/>- The customer will present the till operator with money for purchasing entry to the club.
<br/>- The till operator will make change for the money.
<br/>- The till operator will rip off one of the tickets and provide it to the customer.
<br/>- The customer will approach the door operator whom will tear the ticket keeping one section with the sequence number. That part of the ticket will be placed into a lock box which can only be opened by management.
<br/>- Manager will return ticket roll back to the safe.
<br/>- Management will collect the nights proceeds in the cash drawer and the lock box and match the number of tickets in the box to the amount that should be in the till.
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Discussion Of Accounting Controls
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First management will want two people running the door, the till operator and the door operator. This way a series of check and balances can be put in place between them. If even one of the people are rotated often within another set of workers, collusion between the workers can be minimized.
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By setting up the schedule so that the one rotated is on different days, a further check and balance system of usual days proceeds to till/door operator can be used. That is, if Mondays usually collect 200 customers and all of a sudden with Bob working there is multiple Mondays with only 150 customers, some investigating should be done. Of course, there is going to be variance between Mondays and that variance can be discovered by measuring multiple Mondays with the same person versus multiple Mondays with another. The more Mondays put into the variance the better the statistics will be for Mondays. Three Mondays for Bob, Mike, and Chuckie should all work out to the same standard deviation.
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The customers themselves act as a control device as they will insist on having a ticket to enter the club. (Especially so if signage is up saying "Show Your Ticket! Keep Your Stub!") The customer will force the till operator to give out a ticket which can then be provided to the door operator who will demand a ticket upon entry. Also having the ticket prices on the wall will allow the customers to act as a cross check from a till operator charging to much and pocketing the difference.
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The tickets will act as a control device via their sequence numbers. The difference between the available ticket number at the beginning of the night and at the end of the night will match the surplus amount in the cash box from when it was started.
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The door operator will also act as a control device based on the ticket by insuring a ticket is provided to the customer. This forces the till operator to give out tickets which will be matched to the amount in the cash drawer requiring them to get money for that ticket.
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At the beginning of the night, the till operator and the manager will need to perform two procedures. One is for each to count the cash drawer at the beginning of the night and both to sign paperwork stating the amount and that both parties agree. Each party should keep a copy of this paperwork to protect themselves. The other is to both look at the beginning sequence number on the ticket roll and to sign paperwork agreeing upon the starting ticket for that night. Each party should keep a copy of this paperwork to protect themselves and for the taxing agencies.
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At the end of the night the till operator and the manager will both sign paperwork agreeing on the last ticket number on the roll. Each party should keep a copy of this paperwork to protect themselves and for the taxing agencies. Also, like before, each party should count the money in the till and sign paperwork agreeing upon the amount turned in. Each party should keep a copy of this paperwork to protect themselves and for the taxing agencies.
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The manager should then subtract the number from the end of the night to the number at the beginning of the night. This will determine how much money should be in the till, that is CashDrawerBeginningBalance + EntryPrice x (EndingSequenceNumber - StartingSeqenceNumber).
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The manager should also count out the number of tickets found in the drop box as a cross check.
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If a customer is suspicious, the management can ask to see their ticket. Obviously if the ticket is different from the nights ticket style, the ticket is a forgery. If the ticket number is previous the nights beginning ticket number or greater than the current ticket available for sale, the customer has a forged or expired ticket.
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The Reality Of Cash
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The reality of cash is that minor mishaps can occur. Making change can be accidentally giving an additional dollar to the customer because the bills stuck together. The customer might give to much money to the till operator. If dancers are converting their ones into twenties, there is the possibility of two twenties being stuck together. If customers are breaking twenties into ones, again there may be to many or to few ones given back which will upset the till balance.
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Once again to determine if something is happening, is a matter of tracking variance between different till operators. If the variance is usually 20 to 40 dollars off for everyone but Bob who is continuously 100 dollars off, then either Bob sucks at making change or is stealing from you.
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Equipment:
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A lock box that only management can open that has a slit in the top to place ticket stubs.
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Tickets that are sequentially numbered and have two parts. One for the customer to carry for proof of entry and the other to act as a counter for how many entry dollars the till should have in it.
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A till that is lockable and has some automated features like a count of how many sales as well the sales amount.
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Paperwork signed by till operator and manager for beginning ticket number and ending ticket number. Both parties should keep copies of this paperwork for CYA.
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Paperwork on the amount in the cash drawer the till operator accepts at the beginning of the night. Both parties should keep copies of this paperwork for CYA.
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People involved:
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The Customer.
<br/>Management.
<br/>Till Operator.
<br/>Door Operator.
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