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B is corrent because collection of receipts on account and maintaining accounts receivable records combine both custody and recording of assets.
A is incorrect because while often separated, the combined responsibility of these functions will not pose a threat to internal control.
C is incorrect because, while it represents two duties for which segregation is often desirable, both functions relate to recording and, therefore, no custody of assets or authorization capability is involved.
D is incorrect because while the individuals will have both custody of assets (the checks) and recordkeeping responsibility, they relate to different areas.