Accounting Information Systems 8th Edition by James Hall

تمرين 10

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 use of prenumbered sales orders.
D) The billing department reconciles the shipping notice with the sales invoice to ensure that customers are billed for only the quantities shipped.