Which of the following irregularities could be discovered or prevented by the internal control that the duties of cashier and accountsreceivable bookkeeper should be separated?

The accountsreceivable bookkeeper charges off the accounts of friends to "Allowance for Uncollectible Accounts"

A cash shortage is covered by charging it to "Miscellaneous General Expenses"

A cash shortage is covered by overfooting (overadding) cash in transit on the bank reconciliation

Customers who paid their accounts in cash complain that they still receive statements of balances due

There are two cashiers. At the end of a certain day, there is a sizable cash shortage; each cashier blames the other and it is impossible to fix responsibility

The master inventory file, contained on a removable magnetic disk, was destroyed by a small fire next to the area where it was stored. The company had to take a special complete inventory in order to re-establish the file. The best control procedure would be:

Remote storage of a copy of the disk and the transactions since the disk was copied

A copy of the disk

Data processing insurance

Fire insurance

Jonkers, Inc., a large retail chain, is installing a computerized accounts receivable system employing a batch mode of processing with sequential files. The program which will process receipts on account should include an input edit routine to assure:

		The existence of control totals
		Proper sequencing of data
		The amount received is recorded correctly
		Header and trailer label accuracy
		Proper operator intervention