A Company Uses the Account Code 669 for Maintenance Expense

Multiple Choice

A company uses the account code 669 for maintenance expense.However, one of the company's clerks often codes maintenance expense as 996.The highest account code in the system is 750.What would be the best internal control check to build into the company's computer program to detect this error?

A) A check for this type of error would have to be made before the information was transmitted to the data processing center
B) Valid-character test
C) Sequence test
D) Valid-code test