Chapter 8, Problem 5MC

There are several elements to internal controls. Which of the following would not address the issue of having cash transactions reported in the accounting records?

A. One employee would have access to the cash register.

B. The cash drawer should be closed out, and cash and the sales register should be reconciled on a prenumbered form.

C. Ask customers to report to a manager if they do not receive a sales receipt or invoice.

D. The person behind the cash register should also be responsible for making price adjustments.