Whenever a Company Grants Credit to Customers, There Is a Danger

Whenever a company grants credit to customers, there is a danger that customers will not pay.In fact, most companies have occasional problems with customers who fail to pay which leads to writing off the accounts receivable.Proper controls related to these uncollectible accounts include all of the following, except:

A) Segregation of responsibilities so that no one has the opportunity to write off an account to cover up stolen cash.
B) Thorough guidelines are to be established for determining the amount of an allowance for uncollectible accounts.
C) An accounts receivable aging report should be generated to analyze all customer balances and the lengths of time that have elapsed since the payments were due.
D) Mathematical verification of the cash receipts journal and the accounts receivable ledger.