Jolson Company has the following internal control procedures over cash receipts.

Identify the internal control principle that is applicable to each procedure.

(a)		All over-the-counter receipts are entered in cash registers.		Select the principle of internal control                                                           Establishment of responsibilitySegregation of dutiesIndependent internal verificationDocumentation proceduresPhysical controlsHuman resource controls
(b)		All cashiers are bonded.		Select the principle of internal control                                                           Documentation proceduresSegregation of dutiesEstablishment of responsibilityHuman resource controlsPhysical controlsIndependent internal verification
(c)		Daily cash counts are made by cashier department supervisors.		Select the principle of internal control                                                           Independent internal verificationSegregation of dutiesDocumentation proceduresPhysical controlsHuman resource controlsEstablishment of responsibility
(d)		The duties of receiving cash, recording cash, and having custody of cash are assigned to different individuals.		Select the principle of internal control                                                           Human resource controlsIndependent internal verificationDocumentation proceduresEstablishment of responsibilitySegregation of dutiesPhysical controls
(e)		Only cashiers may operate cash registers.		Select the principle of internal control