The taking of a physical inventory by a client is normally done according to a plan or a list of instructions. The client's instructions should include the following matters except:
A) date of the counts.
B) names of employees responsible for observing the inventory taking.
C) locations to be counted.
D) segregation or identification of goods not owned.
E) detailed instructions on how the counts are to be made.

Question

Quizplus · Accepted Answer

The names of employees responsible for observing the inventory taking are typically not included in the client's instructions for taking a physical inventory. The instructions usually focus on the procedural aspects of the inventory count (such as the date, locations, segregation of goods, and counting methods) rather than specifying individual employees.

The Taking of a Physical Inventory by a Client Is