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Selling Admission or Event Tickets

Learn about requirements for selling admission or event tickets.

Tickets for events are considered cash equivalents — similar to checks, credit cards, money orders, and bank notes.

Use the following controls when handling tickets:

  • Storage

    • Store tickets in a secure location with limited access.
    • Remove small blocks of tickets at a time from storage.
  • Ticket information

    • Make sure tickets are printed with:
      • Value
      • Event description
      • Campus department
      • Consecutive numbering
      • Date(s) of performance or activity
  • Accounting

    • Assign each block of tickets to a specific cashier.
    • Record the cashier and date for each ticket sold.
    • Consider each ticket both the product being sold and the receipt.
    • Keep voided tickets for reconciliation and audit purposes.
    • Balance ticket sales to the revenue they produce on a daily basis.
    • Each month, someone outside of ticket sales should complete a full accounting of tickets sold against cash received and amount posted to the general ledger.
    • Keep a record of each reconciliation for audit purposes.

If you need help evaluating your tickets procedures, contact Internal Controls & Accounting.

For more information, see:

Find answers, request services, or get help from our team at the UC San Diego Services & Support portal.