The Accounts Payable Accounting Clerk Erroneously Recorded the Same Purchase

Multiple Choice

The accounts payable accounting clerk erroneously recorded the same purchase twice. Which of the following internal control tests would most likely act as a detective control?

A) recalculating the purchases journal
B) tracing from the purchases journal to the general ledger
C) vouching from the general ledger to the purchases journal
D) reconciling the vendor's statements to the accounts payable subsidiary ledger