A clerk accidentally posts a prenumbered sales invoice of $625 as $265 to a customer's account.What control would detect this error?
A) A hash total of the invoice numbers
B) A sequence check of the numbers of the invoices which are to be posted
C) A document count of the invoices
D) A control total of the amounts to be posted

Question

Quizplus · Accepted Answer

A control total of the amounts to be posted would detect this error because it involves summing the actual invoice amounts before posting and comparing the total to the sum of the amounts after posting. If there's a discrepancy, as in this case where $625 was posted as $265, it would be flagged for review. The other options focus on invoice numbers and counts, which wouldn't directly identify a misposted invoice amount.

A Clerk Accidentally Posts a Prenumbered Sales Invoice of $625