Day: November 16, 2025

Accounting Multiple Choice Question – 16 November 2025

The home of multiple choice questions for all your KS3, KS4 and KS5 Business Studies, Economics and Accounting requirements.

The following are examples of internal controls which operate at Alex plc.

For the example below, select the type of control activity which it illustrates.

  • The receivables ledger clerk (Arthur) posts invoices to the receivables ledger. The cash book clerk (Jonny) posts the cash receipts to the receivables ledger.

Select ONE answer:

  1. Information processing
  2. Segregation of duties
  3. Performance review
  4. Physical control

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 2

  1. Not correct
  2. Correct – Having separate clerks recording sales invoices and posting cash receipts in the sales ledger reduces the risk of fraud and error (is therefore a segregation of duties control).
  3. Not correct
  4. Not correct

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