In Updating a Computerised Accounts Receivable File, Which One of the Following

Multiple Choice

In updating a computerised accounts receivable file, which one of the following would be used as a batch control to verify the accuracy of the postings of cash receipts remittances?

A) The sum of the cash deposits, plus the discounts, less the sales returns.
B) The sum of the cash deposits.
C) The sum of the cash deposits, less the discounts taken by customers.
D) The sum of the cash deposits, plus the discounts taken by customers.