Which of the following is an effective control over accounts receivable? multiple choice balances in the subsidiary accounts receivable ledger should be reconciled to the general ledger control account once a year, preferably at year-end. the billing function should be assigned to persons other than those responsible for maintaining accounts receivable subsidiary records. responsibility for approval of the write-off of uncollectible accounts receivable should be assigned to the cashier. only persons who handle cash receipts should be responsible for the preparation of documents that reduce accounts receivable balances.