Which of the following controls would best prevent the lapping of accounts receivable? a. Segregate duties so that the clerk responsible for recording in the accounts receivable subsidiary ledger has...

Which of the following controls would best prevent the lapping of accounts receivable?

a. Segregate duties so that the clerk responsible

for recording in the accounts receivable subsidiary ledger has no access to the general

ledger.

b. Request that customers review their monthly

statements and report any unrecorded cash

payments.

c. Require customers to send payments directly

to the company’s bank.

d. Request that customers make the check payable to the company.