Sean O'Mara, who operates a small grocery store, has established the following policies with regard to the check-out cashiers:

1. Each cashier has his or her own cash drawer, to which no one else has access.

2. Each cashier may accept cheques for purchases under 50 with proper identification. Cheques over 50 must be approved by O'Mara before they are accepted.

3. Every sale must be rung up on the cash register and a receipt given to the customer. Each sale is recorded on a tape inside the cash register.

4. At the end of each day O'Mara counts the cash in the drawer and compares it to the amount on the tape inside the cash register.

Identify by letter which conditions for internal control apply to each of the above policies:

a. Transactions are executed in accordance with management's general or specific authorisation.

b. Transactions are recorded as necessary to (1) permit preparation of financial statements and (2) maintain accountability for assets.

c. Access to assets is permitted only as allowed by management.

d. The recorded accountability for assets is compared with the existing assets at reasonable intervals.