Question: At 1 2 : 0 1 a . m . on the first day of the new year, the cash receipts journal for the year

At 12:01 a.m. on the first day of the new year, the cash receipts journal for the year just ended is electronically locked down.
The new year's cash receipts journal can only be opened by a manager, and the manager notes the time and amount of the
first receipt of the new year. This control would best alleviate concerns regarding which assertion?
Existence.
Accuracy, valuation, and allocation.
Cutoff.
Classification,
 At 12:01 a.m. on the first day of the new year,

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