Which One of the Following Internal Accounting Control Procedures Is

question 118

Multiple Choice

Which one of the following internal accounting control procedures is effective in preventing duplicate payment of vendors' invoices?

• A) Cancelled cheques should be sent to persons other than the cashier or accounting department personnel.
• B) The invoices should be stamped, perforated or otherwise effectively cancelled before submission for approval of the voucher.
• C) Properly authorised and approved vouchers with appropriate documentation should be the basis for cheque preparation.
• D) Unused voucher forms should be prenumbered and accounted for.

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Definitions:

Extrinsic Motivation

Motivation that is driven by external rewards such as money, fame, grades, and praise, rather than internal drives or satisfaction.

Social Motivation

The drive to seek connections with others and be part of a group, influenced by the desire for acceptance, affection, and social support.

Biological Motivation

This term refers to the innate or instinctual drives that influence behavior in living organisms, such as hunger, thirst, and reproduction.

Validity

The degree to which a test, experiment, or measurement accurately reflects what it is intended to assess.