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Financial Accounting

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Indicate the Best Cash Control Over Blank Checks

FINACT-HVKOY1

What is the BEST control over blank checks from the list below?

A

Blank checks should be locked and access limited.

B

Blank checks should be pre-signed to avoid forgery.

C

Blank checks do not need safeguarding as long as the check-signing machine has strong controls.

D

Blank checks should not be pre-numbered to avoid breaks in the numerical sequence.