Which option demonstrates proper handling of a deposit turned over to the accounting department?

Which option demonstrates proper handling of a deposit turned over to the accounting department?

• A. Have the clerk count and sign for the deposit
• B. Ask the accounting department to count the money and sign for the deposit
• C. Keep the money in the clerk's desk
• D. Deliver the money to the judge for processing

Answer: (B)

Handling deposits requires security, accurate accounting, and a traceable record. Having the accounting department count the money and sign for the deposit provides an independent check and creates an auditable receipt that ties to the official records. This separation of duties reduces the risk of a miscount or misappropriation and ensures proper custody. Alternatives—having the clerk alone count and sign, keeping funds in the clerk’s desk, or delivering funds to the judge—do not provide independent verification or proper custody, increasing risk of loss or errors. Therefore, the accounting department’s count and signature is the correct method.

Handling deposits requires security, accurate accounting, and a traceable record. Having the accounting department count the money and sign for the deposit provides an independent check and creates an auditable receipt that ties to the official records. This separation of duties reduces the risk of a miscount or misappropriation and ensures proper custody. Alternatives—having the clerk alone count and sign, keeping funds in the clerk’s desk, or delivering funds to the judge—do not provide independent verification or proper custody, increasing risk of loss or errors. Therefore, the accounting department’s count and signature is the correct method.