Which of the following is a control activity in relation to cut-off?

a.

The accountant reviews newspapers to see that purchased advertisements appear as expected.

b.

The accountant compares the amount in the building repairs invoice with the repairs quotation.

c.

When rental income is received, the accountant checks to ensure that the rental agreement with the tenant has not lapsed.

d.

The accountant reviews advertising payments around year-end to see which period they are recorded in.