Fundamentals of Financial Accounting 4th Edition by Fred Phillips,Robert Libby,Patricia Libby

Exercise 86

Identifying Financial Reporting Control Objectives
Your student club recently volunteered to go door-to-door collecting cash donations on behalf of a local charity. The charity's accountant went berserk when you said you wrote receipts only for donors who asked for one.
Required:
Identify the control principle that you violated, and explain why the accountant reacted so strongly. What controls might be appropriate to use in the future