Which of the Following Is Not a Control That Generally

question 58

Multiple Choice

Which of the following is not a control that generally is established over cash receipts?

• A) To prevent abstraction of cash, a control listing of cash receipts should be prepared by mailroom personnel.
• B) To insure accurate posting, the accounts receivable clerk should post the customers' receipts from customers' checks.
• C) To insure accuracy of the accounts receivable records, the records should be reconciled monthly to the accounts receivable controlling account.
• D) To prevent theft of cash, receipts should be deposited daily.

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