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Which of the following internal controls would help to ensure that receipt of goods or services has taken place before a liability is recorded? A. Invoices are matched with goods received notes before being recorded in the purchases day book. B. Goods inward records are regularly reviewed for items in respect of which no invoices have been received. C. A file of unfulfilled purchase orders is maintained and reviewed regularly by a responsible official. D. Periodic purchase ledger reconciliations are performed by personnel independent of the goods inwards department. |