A Client Recorded a Payable for a Large Purchase Twice

question 6

Multiple Choice

A client recorded a payable for a large purchase twice.Which of the following controls would be most likely to detect this error in a timely and efficient manner?

• A)Footing the purchases journal.
• B)Reconciling vendors' monthly statements with subsidiary payable ledger accounts.
• C)Tracing totals from the purchases journal to the ledger accounts.
• D)Sending written quarterly confirmations to all vendors.

---

Definitions:

Therbligs

Fundamental motions required for a worker to perform manual operations, used in the study of motion economy.

Work Sampling

A statistical technique used for analyzing the work performance and estimating the proportion of time spent by workers on different activities.

Stopwatch Time Study

A method of work measurement used to establish standard times for activities by observing and timing tasks using a stopwatch.

Simultaneous Motion Study

A technique in industrial engineering where tasks are analyzed in detail to identify and minimize wasted motions, enhancing efficiency.