Which of the following controls would most likely help to ensure that all credit sales transactions of the entity are recorded?

(a) The invoicing department supervisor matches pre-numbered shipping documents with entries in the sales journal.

(b) The accounting department supervisor controls the mailing of monthly statements to customers, and investigates any differences reported by customers.

(c) The accounting department supervisor independently reconciles the sales subsidiary ledger to the sales ledger control account on a monthly basis.

(d) The invoicing department supervisor sends copies of approved sales orders to the credit department for comparison with authorised credit limits and current customer account balances.

Choose the best answer.