Which item is an example of cash accountability equipment?

• A. Cash accountability equipment
• B. Cash receipt books
• C. Cash drawers
• D. Receipt ledger

Answer: (A)

Cash accountability equipment focuses on tools and devices designed to keep cash secure and auditable as it moves through handling, counting, and recording processes. It’s the category name for the gear that ensures money can be tracked and verified. Among the options, the term itself is the best example because it literally names the category of equipment used for accountability. The other items are related to cash handling—records like receipt books or ledgers, and physical containers like cash drawers—but they aren’t themselves the accountability equipment category.