Adelphi Video Store maintains the following policies with regard to purchases of new videotapes at teach of its branch stores:

1. Employees are required to take vacations, and the duties of employees are rotated periodically.

2. Once each month a person from the home office visits each branch store to examine the receiving records and to compare the inventory of videos with the accounting records.

3. Purchases of new videos must be authorized by purchases order in the home office and paid for by the treasurer in the home office. Receiving reports are prepared in each branch and sent to the home office.

4. All new personnel receive one hour of training in how to receive and catalogue new videos.

5. The company maintains a perpetual inventory system that keeps track of all videos purchase, sold and on hand.

Match the following control procedures to each of the above policies. (Some may have several answer.)

a. Authorization

b. Recording transactions

c. Documents and records

d. Physical controls

e. Periodic independent verification

f. Separation of duties

g. Sound personnel practices