Each morning the controller gets the prior day’s listing of remittances, a copy of the payment report, and a copy of the deposit slip returned from the bank. When comparing these items, the controller would be able to determine that
A. No checks were returned for insufficient funds.
B. The cash received and remittance advice received were maintained in a single batch.
C. The accounts receivable system has controls over unauthorized access.
D. The assistant controller does not also reconcile the subsidiary accounts payable.
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