SEGREGATION OF FUNCTIONS

Which, if any, of the following situations represent

improper segregation of functions?

a. The billing department prepares the customers'

invoices, and the accounts receivable department

posts to the customers' accounts.

b. The sales department approves sales credit memos

as the result of product returns, and subsequent

adjustments to the customer accounts are performed

by the accounts receivable department.

c. The shipping department ships goods that have been

retrieved from stock by warehouse personnel.

d. The general accounting department posts to the gen-

eral ledger accounts after receiving journal vouchers

that are prepared by the billing department.