The Accounts Payable Accounting Clerk Erroneously Recorded the Same Purchase

question 6

Multiple Choice

The accounts payable accounting clerk erroneously recorded the same purchase twice. Which of the following internal control tests would most likely act as a detective control?

• A) recalculating the purchases journal
• B) tracing from the purchases journal to the general ledger
• C) vouching from the general ledger to the purchases journal
• D) reconciling the vendor's statements to the accounts payable subsidiary ledger

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Definitions:

Pretax Income

The amount of income earned by a business before taxes have been deducted.

Ending Inventory

The total value of goods available for sale at the end of an accounting period, calculated as beginning inventory plus purchases minus cost of goods sold.

Inventory Error

Mistakes in counting or valuing inventory that can result in incorrect financial statements.

Discrepancy

A difference or inconsistency found when comparing two or more items, figures, or documents.