Sales using a retailer's own credit card are considered to be cash. O prepaid expenses. accounts receivable. O bank loans. Internal control over cash receipts will include all of the following except O employees are required to take vacation. O only designated personnel are authorized to handle cash receipts. use of cash registers. O only one authorized person will receive the cash and record the cash receipts. Having one person receive all cash and a different person post to the Accounts Receivable account in the general ledger is an example of independent check of performance. O inadequate internal control. duplication of effort. O segregation of duties