Answer
Control features of a Bank account
a) The use of check by a company safeguards its cash.
b) Bank statement is a copy of record maintained by the bank.
Work Step by Step
a) More and more use of check for receiving and making payments will reduce the cash handling and minimizes the chances of fraud. It is safe also as there will be very less requirement of physical cash.
b) Bank send this statement periodically for review. The executive of company checks this statement with the records maintained by them and informs the discrepancy if any.