What are the duties of the mail room clerk?

• A. The mail room clerk prepares a summary of changes to account balances.
• B. The mail room clerk submits cash receipt journals to the bank.
• C. The mail room clerk prepares the journal voucher daily.
• D. The mail room clerk opens the envelopes and reconciles checks and remittances.

Answer: (D)

This item tests duties around handling incoming payments. The mail room clerk is responsible for opening the mail and processing payments received, which includes reconciling checks with remittance advices to ensure each payment is correctly applied and properly documented. This creates the necessary audit trail and supports proper separation of duties, since cash handling and posting are kept distinct from mail opening. The other tasks belong to accounting or treasury roles rather than the mail room: summarizing changes to account balances, submitting cash receipt journals to the bank, and preparing journal vouchers daily are not typical mail room duties.