Answer the following statements true (T) or false (F)

1) Credit department employees must have access to cash in order to exercise effective internal control over receivables.
2) Separation of cash-handling and cash-accounting duties is a critical element of internal control over receivables.
3) The employees who handle cash know how customers pay and thus are in the best position to grant credit to customers.
4) Businesses must maintain a single Accounts Receivable control account regardless of the number of customers.
5) Separate customer accounts receivable are called subsidiary accounts.


1) FALSE
2) TRUE
3) FALSE - The employees who handle cash should not be in a position to grant credit to customers.
4) TRUE
5) TRUE

Business

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