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.

---

Definitions:

Spectral Data

Information obtained from the analysis of the spectrum of a compound, which can reveal properties such as structure and composition.

Reaction

A process by which substances interact to form new products, which may involve physical state and chemical composition changes.

NMR Protons

Refers to the hydrogen atoms in a molecule that are detectable by nuclear magnetic resonance spectroscopy, providing information on molecular structure.

α-Carbon

The carbon atom adjacent to the functional group in an organic molecule, particularly significant in amino acids and carbonyl compounds.