Which of the Following Would NOT Represent Good Controls Over

Which of the following would NOT represent good controls over cash receipts?

A) Record all cash receipts as soon as possible.
B) The employee that receives cash and checks should also deposit them in the bank.
C) Open mail each day and make a list of checks received with the amount and payer's name.
D) Verify cash receipts by comparing the bank deposit slip with the accounting records.