Which of the following statements is not true with regard to teeming andlading ?

• A. It results in the deliberate misappropriation of cash receipts
• B. It is associated with cash receipts
• C. If same individual maintains cash receipts and cash payments teeming and lading is likely to exist
• D. To conceal the shortage, the defraud, usually, tries to keep bank and book amounts in daily agreement so that a bank reconciliation will not detect the irregularity.