Rosenquist 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 a principle of internal control

Establishment of Responsibility

Physical Controls

Independent Internal Verification

Human Resource Controls

Documentation Procedures

Segregation of Duties

(b)All cashiers are bonded.select a principle of internal control

Physical Controls

Establishment of Responsibility

Human Resource Controls

Independent Internal Verification

Documentation Procedures

Segregation of Duties

(c)Daily cash counts are made by cashier department supervisors.select a principle of internal control

Segregation of Duties

Human Resource Controls

Independent Internal Verification

Establishment of Responsibility

Documentation Procedures

Physical Controls

(d)The duties of receiving cash, recording cash, and custody of cash are assigned to different individuals.select a principle of internal control

Physical Controls

Independent Internal Verification

Establishment of Responsibility

Documentation Procedures

Segregation of Duties

Human Resource Controls

(e)Only cashiers may operate cash registers.