Which of the following controls can minimize the threat of theft of cash?

	A	Separation of billing and shipping functions.
	B	Use of cash registers.
	C	Bar-code and RFID technology.
	D	Restriction of access to master data.

Identify one way to improve the accuracy of inventory records that use a perpetual inventory approach

A		use of an MRP inventory system
B		require the accounting department to calculate cost of goods sold periodically
C		use of an ERP system
D		use IT to eliminate the need for manual data entry

In transaction processing, generally which activity comes first?

A		capturing data on source documents
B		recording data in a journal
C		posting items to special journals
D		recording data in a general ledger