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Answer (B) is correct . Sequentially numbered receipts should be issued to determine accountability for cash collected. Such accountability should be established as soon as possible because cash has a high inherent risk. Daily cash receipts should be deposited intact so that receipts and bank deposits can be reconciled. The reconciliation should be performed by someone independent of the cash custody function.

Answer (A) is incorrect because The bank reconciliation is a detective, not a preventive, control.
Answer (C) is incorrect because It states a control over the completeness of posting routines, not cash receipts.
Answer (D) is incorrect because A cash remittance list should be prepared before a separate employee prepares the bank deposit. The list and deposit represent separate records based on independent counts made by different employees.