Which of the following can be considered as an effective control of cash? A. One person handles the receipts and disbursements of cash. B. Cash is deposited monthly into a bank. C. There is approval...

Which of the following can be considered as an effective control of cash?
A. One person handles the receipts and disbursements of cash.
B. Cash is deposited monthly into a bank.
C. There is approval of cash payments.
D. A reconciliation of the bank balance with the cash balance is prepared twice a year.