A manufacturing client received a substantial amount of goods returned during the last month of the fiscal year and the first month after year-end. The client recorded the returns when credit memos were issued (usually six to eight weeks after receipt of the goods). The control procedure that would have led to more timely recording of the goods would include

a. Prenumbering receiving reports, which are separately identified for goods returned and serve as a control for issuance of credit memos

b. Aging schedules of accounts receivable prepared at year-end by individuals separate from the billing process

c. A reconciliation of the detailed accounts receivable with the general ledger accounts receivable account 

d. Prenumbering credit memoranda for which all numbers are periodically accounted