All sales are made on credit. The audit senior has requested that you assist with parts of the cycle, and has provided you with some controls in the recording of the companys receipts.

Which one of the following internal control procedures would most likely assure that all the recorded sales are recorded accurately?

Select one:

a.

The cash receipts journal should be written up on a daily basis by date and receipt number (if receipts are issued).

b.

Independent person to check accuracy of recordings in sales journal.

c.

Supervisory staff should review the cash receipts journal for missing dates and gaps in the sequence of receipts.

d.

Independent staff member to sequence check sales journal entries and follow up on any missing invoices