B is corrent because the receiving clerk serves a custody function and having defective merchandise returned to receiving centralizes the custody of all goods received by the firm.
A is incorrect because while the inventory control clerk does serve a custody function, control is best established by having all merchandise enter the system through receiving.
C is incorrect because the purchasing clerk orders the goods and should not have actual custodial responsibility.
D is incorrect because the sales clerk who is responsible for the original sale should not have actual custody of returns.
|
