Which of the Following Control Activities Is Not Usually Performed

question 574

Multiple Choice

Which of the following control activities is not usually performed in the vouchers payable department?

• A) Determining the mathematical accuracy of the vendor's invoice.
• B) Having an authorized person approve the voucher.
• C) Controlling the mailing of the check and remittance advice.
• D) Matching the receiving report with the purchase order.

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Definitions:

Direct Labour-Hours

The total hours of labor directly involved in the production of goods or services, often used as a basis for allocating overhead costs.

Direct Material Purchased

The raw materials acquired that are directly used in the manufacturing of a product.

Actual Overhead Cost

The real expenses incurred during production that are not directly tied to specific products, including electricity, rent, and managerial salaries.

Direct Labour-Hours

The total hours worked by employees that are directly involved in the manufacturing process of a product.