which is not a control that generally is established over cash receipt?

A. To prevent theft of cash, receipts should be deposited daily

B. To prevent abstraction of cash, a control listing of cash receipts should be prepared by mailroom personally.

C. To ensure accurate posting, the accounts receivable clerk should post the customers' receipts from customers' checks

D. To ensure accuracy of the accounts receivable records, the records should be reconciled monthly to the accounts receivable controlling accounts.