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Which of the Following Is Not a Procedure Used to Safeguard

Question 83

Multiple Choice

Which of the following is not a procedure used to safeguard cash?


A) The serial numbers on the money are recorded and maintained.
B) The individuals who receive cash do not also disburse cash.
C) The individuals who handle cash do not have access to the accounting records.
D) Cash receipts are immediately recorded and deposited and are not used directly to make payments.
E) Disbursements are made by serially numbered checks and only upon proper authorization by someone other than the person writing the check.

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