Field, CPA, is auditing the financial statements of Miller Mailorder, Inc., (MMI) for the year ended January 31, 20X1. Field has compiled a list of possible errors and fraud that may result in the misstatement of MMI's financial statements, and a corresponding list of internal controls that, if properly designed and implemented, could assist MMI in preventing or detecting the errors and fraud. Select the internal control that most likely could assist MMI in preventing or detecting the recording of a credit for the customer's full account balance when the customer's check is for less than the customer's full account balance.
A.
Remittance advices are separated from the checks in the mailroom and forwarded to the accounting department.
B.
Total amounts posted to the accounts receivable ledger from remittance advices are compared with the validated bank deposit slips.
C.
Validated deposit slips are compared with the cashier's daily cash summaries.
D.
An employee other than the bookkeeper periodically prepares a bank reconciliation.
.