Which of the following procedures would be an appropriate cash cutoff test when performing tests of details of transactions?

A : Comparing dates on checks issued for several days before and after the year-end date to the dates the checks were recorded

B : Reviewing activity in general ledger accounts for cash and investigating entries that appear unusual in source

C : Counting undeposited cash on hand and determining that such amounts are included in cash balances

D : Comparing cash balances with budgeted amounts, prior years balances, or other expected amounts