The Taking of a Physical Inventory by a Client Is

Multiple Choice

The taking of a physical inventory by a client is normally done according to a plan or a list of instructions. The client's instructions should include the following matters except:

A) date of the counts.
B) names of employees responsible for observing the inventory taking.
C) locations to be counted.
D) segregation or identification of goods not owned.
E) detailed instructions on how the counts are to be made.