The Accounts Receivable Clerk Destroys All Invoices for Sales Made

question 28

Multiple Choice

The accounts receivable clerk destroys all invoices for sales made to members of her family and does not record the sale in the accounts receivable subsidiary ledger.Which procedure will not detect this fraud?

• A)prenumber and sequence check all invoices
• B)reconcile the accounts receivable control to the accounts receivable subsidiary ledger
• C)prepare monthly customer statements
• D)reconcile total sales on account to the debits in the accounts receivable subsidiary ledger

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Definitions:

Pyruvate

Three-carbon product of glycolysis.

Glycolysis

The metabolic pathway that converts glucose into pyruvate, producing ATP and NADH, and is the first step of cellular respiration in all living cells.

Fermentation

Anaerobic glucose-breakdown pathway that produces ATP without the use of electron transfer chains.

Pyruvate

A critical molecule in cellular metabolism that marks the end of glycolysis and the starting point for the Krebs cycle in aerobic respiration or fermentation in anaerobic conditions.