The Cashier Diverted Cash Received Over the Counter from a Customer

Multiple Choice

The cashier diverted cash received over the counter from a customer to his own use and wrote off the receivable as a bad debt.Select the control that should have prevented the error.

A) Journal entries are approved by a responsible official.
B) Receipts are given directly to the cashier by the person who opens the mail.
C) Remittance advices, letters, and envelopes that accompany receipts are separated and given directly to the accounting department.
D) Aging schedules of accounts receivable are prepared periodically and reviewed by a responsible official.