Choice "B" is correct. Upon receipt of cash, a remittance listing should be prepared.
Choice "a" is incorrect. Recording the check in the daily cash summary would ordinarily be done by a second party after the initial listing has been prepared.
Choice "c" is incorrect. Verifying that each check is supported by a valid invoice is not necessary.
Choice "d" is incorrect. Recording the check in the cash receipts journal would ordinarily be done by a second party after the initial listing has been prepared.
