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Definition: A deposit ticket, often called a deposit slip or receipt, is a list of currency and checks provided by the bank as proof a deposit was made. In other words, it’s a receipt that banks give you for depositing funds into your account.

Example

A good internal control framework suggests that businesses should keep the deposit tickets on file, so another employee can cross check the amount recorded in the  cash receipts journal  and the amount of cash that actually was deposited in the bank account. It’s important to know note that two separate employees with different responsibilities should be in charge of these tasks.

The employee handling the cash and making the deposits should not be allowed to have access to the accounting system or have authority to record transactions. This segregation of duties prevents an employee from stealing cash, not recording it in the accounting system, and  matching  the lower than normal deposit ticket with the inaccurate cash receipts journal.

What Does Deposit Ticket Mean?

Safeguarding cash is probably the most important internal control because cash is easily stolen, untraceable, and highly liquid. The  bookkeeper  should record the sales as they are made and the manager or person in charge of the cash register should deposit the money in the bank. The deposit ticket or slip is then given to the bookkeeper to match up with the cash receipts journal.

This internal control double-checks both the accuracy of the bookkeeper’s and banks records—not to mention it physically prevents someone from taking company funds and covering it up in the accounting system.


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