Which of the following features should not be included in a good system of internal accounting control over cash?

Select one:
A. Cash handling is separated from the recording of cash transactions.
B. All major disbursements are made by check, and an imprest fund is used for petty cash disbursements.
C. Monthly bank reconciliations are prepared by the person who makes the daily bank deposits.
D. All receipts are deposited daily in the bank.

C. Monthly bank reconciliations are prepared by the person who makes the daily bank deposits.