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Internal control over cash of milk tea business city of San Fernando, La Union

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dc.contributor.authorUrbiztondo, Patricia D.
dc.contributor.authorCaluya, Milcah Sophia Ruth M.
dc.contributor.authorDamian, Ernalyn D.
dc.contributor.authorEstacio, Apreelle Yen C.
dc.date.accessioned2025-09-19T06:26:13Z
dc.date.available2025-09-19T06:26:13Z
dc.date.issued2023
dc.descriptionFull text
dc.description.abstractCash is the bloodline of every business. It is the most important, demanding and risky element in a business operation. The study assessed the effectiveness of internal control over cash to MSMSs, specifically, milk tea businesses in the City of San Fernando, La Union. Quantitative methods was used and a validated-reliable survey instrument. Frequency counts, percentages and ranking were used to measure the profile of respondents, while a 4 point Likert scale and median were used to measure the extent of implementation of internal control over cash, and ranking was used to identify the strengths and constraints experienced by milk tea business in terms of implementing internal control over cash. The respondents of this study were 59 employees. The findings revealed that the extent of implementation of internal control over cash in milk tea business was "fully implemented' and the top 3 strengths experienced by the respondents are attained accountability in cash, accurate financial records, and easy recordings of cash, but with employees who have not enough segregated duties, milk tea business with limited cost of implementing internal control over cash overrides the benefits.
dc.identifier.citationUrbiztondo, P.D., Caluya, M.M., Damian, E.D., Estacio, A.C (2023)Internal control over cash of milk tea business city of San Fernando, La Union [Unpublished undergraduate thesis] Don Mariano Marcos Memorial State University-Open University System
dc.identifier.urihttps://lakasa.dmmmsu.edu.ph/handle/123456789/434
dc.language.isoen_US
dc.publisherDon Mariano Marcos Memorial State University -Open University System
dc.sdgSDG 9
dc.subjectLAW/JURISPRUDENCE::Financial law
dc.subjectSOCIAL SCIENCES::Business and economics::Business studies
dc.titleInternal control over cash of milk tea business city of San Fernando, La Union
dc.typeThesis
dspace.entity.typePublication
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