Which of the following principles are usually observed for the control of cash receipts? Choose three.

A) Prepare a record of all cash receipts as soon as cash is received. B) Arrange duties so that the employee who receives the cash also disburses the cash. C) Deposit all cash receipts intact as soon as feasible. D) Arrange duties so that the employee who handles cash receipts does not record the receipts in the accounting records.

Please explain the answers.