Two Months Before the Year-End the Bookkeeper Erroneously Recorded the Receipt

Multiple Choice

Two months before the year-end the bookkeeper erroneously recorded the receipt of a long-term bank loan by a debit to cash and a credit to sales. Which of the following is the most effective procedure for detecting this
Type of misstatement?

A) Analyse bank confirmation information.
B) Analyse the notes payable journal.
C) Prepare a year-end bank transfer schedule.
D) Prepare a year-end bank reconciliation.