Which of the following sets of duties would be performed by a single individual in a company with the most effective segregation of duties in place?

A.

Receiving customer checks and recording the amounts against customer receivables.

B.

Having custody of signed checks yet to be mailed and maintaining depreciation schedules.

C.

Approving sales returns on customers' accounts and depositing customers' checks in the bank.

D.

Ordering goods from suppliers and recording the received goods in the inventory system.