At Cadmia Services,the Junior Accountant Collects Checks and Cash from Customers

Multiple Choice

At Cadmia Services,the junior accountant collects checks and cash from customers and records the transactions in the journal.The controller approves the journal entries and bank reconciliations.The treasurer signs checks and approves contracts. Which internal control procedure is exemplified in the above situation?

A) assignment of responsibilities
B) competent,reliable,and ethical personnel
C) separation of duties
D) documents