Which of the Following Statements Is NOT Correct Regarding the Cash

Multiple Choice

Which of the following statements is NOT correct regarding the cash receipts journal?

A) The amounts recorded in the Accounts Receivable Credit column are posted daily to individual accounts in the accounts receivable subsidiary ledger.
B) The amounts that appear in the Other Accounts Credit column are posted individually to the general ledger accounts during the month.
C) After posting a column total from the cash receipts journal to a general ledger account, a (--) is entered at the bottom of the journal column.
D) Before any posting to the general ledger takes place, the equality of the debits and credits recorded in the cash receipts journal are proved.