Which One of the Following Procedures Is incorrect for Setting

Multiple Choice

Which one of the following procedures is incorrect for setting up and maintaining a petty cash fund?

A) A check is prepared for a fixed amount; when the check is cashed, the money is entrusted to a petty cash custodian.
B) An entry is recorded to establish the fund and obtain the cash.
C) When appropriate documentation is presented, cash payments are made from the fund; the petty cash custodian retains the documentation.
D) When the petty cash fund is replenished, an entry is recorded to recognize an increase in the petty cash account.