Which of the Following Is a Control Related to Design

question 42

Multiple Choice

Which of the following is a control related to design and use of documents and records?

• A) Sequentially prenumbering sales invoices
• B) Comparing physical inventory counts with perpetual inventory records
• C) Reconciling the bank statement to the general ledger
• D) Locking blank checks in a drawer or safe

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Definitions:

Atria

Chambers of the heart that receive blood from the veins and circulate it to the ventricles.

Pulmonary Veins

Blood vessels that carry oxygenated blood from the lungs back to the left atrium of the heart.

Oxygenated Blood

Blood that has been enriched with oxygen by the lungs and is circulated by the heart to the rest of the body.

Ventricles

Cavities within the brain that produce and contain cerebrospinal fluid, or chambers in the heart that receive or pump blood.