The control over cash disbursements is generally more effective when payments are made by check.
Also known as cash payment, its refers to the outflow of cash paid in exchange for the provision of goods or services
Hence, the control over cash disbursements is generally more effective when payments are made by check.
Therefore, the Option D is correct.
Missing option a) all bills are paid in cash. b) disbursements are made by the accounts payable subsidiary clerk. c) all purchases are made on credit. d) payments are made by check.
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