Choice "B" is correct. Purchase orders should be issued by the purchasing department, not the accounts payable department.
Choice "d" is incorrect. The accounts payable clerk should file invoices and supporting documentation after payment.
Choice "a" is incorrect. Mathematical accuracy of the invoice should be verified in the accounts payable department, prior to approving the invoice for payment.
Choice "c" is incorrect. The purchase order, receiving report, and vendor invoice should be compared in the accounts payable department, prior to approving the invoice for payment.
