Accounting Information Systems 9th Edition by James Hall

تمرين 49

Which of the following is NOT an independent verification control?
A) The shipping department verifies that the goods sent from the warehouse are correct in type and quantity.
B) General ledger clerks reconcile journal vouchers that were independently prepared in various departments.
C) The billing department reconciles the shipping notice with the sales invoice to ensure that customers are billed for only the quantities shipped.
D) Cash receipts reconcile checks from customers and remittance advices to ensure that payments are correct in amount.
E) All of the above are independent verification controls.