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A. Payroll. B. Human resources C. Cash disbursements. D. General ledger the following is not an independent check within payroll processes A. Time sheets are reconciled with production B. Time sheets are reconciled with the payroll register D. Th e payroll register is reconciled with the general ledger 25. Which of the following terms relates to the control of materials being held tior future production? A. Routing B work-in-process C. Stores D. Warehousing 26. Which of the following internal controls is typically associated with the maintenance of accurate inventory records? Performing regular comparisons of perpetual records with recent costs of inventory items A. B. Using a just-in-time system to keep inventory levels at a minimum C. Performing a match of the purchase request, receiving report, and purchase order before payment is approved D. Using physical inventory counts as a basis for adjusting the perpetual records A. Determine the quantity of inventory sold. B. Compare the physical count with the perpetual records. 27. The goal of a physical inventory reconciliation is to Compare the physical count with the periodic records. D. Determine the quantity of inventory in process. 28. Regarding subsidiary ledgers and general ledger control accounts, which of the following is NOT true? A. Total balances in a subsidiary ledger should always equal the balance in the corresponding general ledger account