The Internal Controls That Determine the Accuracy of the Perpetual

Multiple Choice

The internal controls that determine the accuracy of the perpetual inventory file were tested in the revenue process and the purchase and acquisition process because

A) these processes involve movement of inventory in and out of the perpetual inventory account
B) these processes involve reconciliation of inventory in the perpetual inventory account
C) these processes involve verification of inventory in the perpetual inventory account
D) these processes involve observation of inventory in the perpetual inventory account