Which Statement Below Is Strength in Controls Over Inventory

Multiple Choice

Which statement below is Strength in controls over inventory?

A) Have an employee order the merchandise and also be the one to sign for the delivery of the merchandise ordered.
B) Have the accountant order the merchandise so that the amounts will be accurately reflected in the accounting records.
C) Have the employee who keeps inventory records also make payments for the goods to avoid overpayment of merchandise purchased.
D) The accountant who records inventory purchases should not have access to the inventory.