a. Workers on the shipping dock steal goods, claiming that the inventory shortages reflect errors in the inventory records. (3) 1) Segregation of duties between Shipping (handling of inventory), Inventory Control (maintaining inventory subsidiary ledgers) 2) Bar codes or RFID tags to eliminate errors in data entry of item numbers 3) Video surveillance of shipping dock b. An employee records a sale to the wrong customer account because he incorrectly enters the customer account number into the system. (4) c. An employee makes a credit sale to a customer who is already four months behind in making payments on his account. (3) d. A mail clerk creates a credit memo to write off a customer's accounts receivable balance a uncollectible, steals subsequent payments mailed from that customer, and deposits the checks into the clerk's personal bank account. (8) e. Customers are billed for the quantity ordered, but the quantity shipped is actually less, because some items have been backordered. (2) 1. A retail store cashier steals cash from the cash register drawer. (6) g. Goods are shipped to a customer, but the customer is not billed. (6) h. A business loses sales because of stockouts of several products, even though the perpetual inventory system indicated there was adequate quantity on hand. (6)