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(5)Which of the following is an example of internal accounting controls?
A
A person is required to keep the custody of asset as well as accounting records.
B
A person is required to order merchandise and supplies and to receive them as well.
C
A person is required to handle cash and another one to maintain accounting records.
D
A traveling salesperson is required to present reports showing the number of calls made on customers.
正确答案:
C
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