Answer:
Option A) the functions of cash record keeping and cash custody should be combined is not an internal control activity for cash.
Explanation:
Internal control activity for cash are the procedures which are taken by a firm to prevent losses from the accounting errors or due to the fraud by the firm's employees.
In these procedures , a firm would limit the access of cash to only limited personal , so that there are less chances of fraud by employees. Reconciling the banks accounts at least every month would help in preventing accounting errors and by documenting all cash receipts correctly , accounting errors can be prevented but combining cash record keeping and custody is not an control activity.