Which of the Following Controls Would Best Prevent the Lapping

Multiple Choice

Which of the following controls would best prevent the lapping of accounts receivable?

A) Segregate duties so that the clerk responsible for recording in the accounts receivable subsidiary ledger has no access to the general ledger.
B) Request that customers review their monthly statements and report any unrecorded cash payments.
C) Require customers to send payments directly to the company's bank.
D) Request that customers make the check payable to the company.