In October,three Months Before Year-End,the Bookkeeper Erroneously Recorded the Receipt

In October,three months before year-end,the bookkeeper erroneously recorded the receipt of a one year bank loan with a debit to cash and a credit to miscellaneous revenue.Select the most effective method for detecting this type of error.

A) Foot the cash receipts journal for October.
B) Send a bank confirmation as of year-end.
C) Prepare a bank reconciliation as of year-end.
D) Prepare a bank transfer schedule as of year-end.