Assume that you have used the cash receipt module of an accounting software pack¬ age to record the receipt of £400 from Clark into the bank account, and the software then presents you with a screen asking where the money has come from, i.e. which account to credit. Which of the following separate errors would you normally expect to be detected and prevented by the computer-based accounting system?

(a) Entering the receipt as being from Clarkson

(b) Entering the receipt as being £40

(c) Entering the receipt as being a payment to Clark

(d) Entering the receipt correctly and then entering it again correctly

(e) Entering the receipt as being for sales of trading goods when it was for the sale of our old office computer