A "zero balance check" refers to which of the following control procedures?
A) a type of batch total
B) cross-footing the payroll register
C) the payroll clearing account shows a zero balance once all entries are posted
D) trial balance showing that debits equal credits

Question

Quizplus · Accepted Answer

A "zero balance check" refers to verifying that the payroll clearing account has a zero balance once all entries are posted. This control procedure ensures that all payroll transactions have been properly recorded and no errors have occurred. Option A refers to a different control procedure, a batch total. Option B refers to cross-footing, which helps verify the accuracy of calculations but is not specifically related to the payroll clearing account. Option D refers to the trial balance, another control procedure that helps ensure the accuracy of the general ledger, but is not specific to payroll.

A "Zero Balance Check" Refers to Which of the Following