Final answer:
With good internal controls, the person who handles cash can account for cash payments and cash receipts from customers.
Step-by-step explanation:
With good internal controls, the person who handles cash can also account for cash payments and account for cash receipts from customers. Internal controls are procedures and measures put in place by a business to safeguard its assets, ensure the accuracy and reliability of financial records, and prevent fraud or theft. By implementing these controls, the person handling cash can track and record all inflows and outflows of cash. Options A and C are not excluded by good internal controls, but option B directly addresses the handling of cash receipts, making it the most fitting choice in this context.