Of the Following Employees, Who Should Prepare the Bank Reconciliation

Multiple Choice

Of the following employees, who should prepare the bank reconciliation?

A) Anne, the bookkeeper, because she is aware of all transactions that affected cash.
B) Michael, the treasurer, because he has control of the checkbook and has taken more accounting courses than any other employee.
C) Mary, the cashier, because she does not pay bills.
D) Frank, the purchasing agent, because he does not work in the accounting department.