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The Most Important Test of Details of Balances for Accounts

Question 72

Multiple Choice

The most important test of details of balances for accounts receivable is:


A) obtaining confirmations from the client's customers.
B) tracing from shipping documents to journals to the accounts receivable ledger.
C) tracing credit memos for returned merchandise to receiving room reports.
D) recalculating the aged receivables and uncollectible accounts.

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