Accounting Multiple Choice Question – 25 November 2025

Which ONE of the following is an authorisation control activity?

Select ONE answer:

1. A bank reconciliation was compiled by the finance director himself
2. An appraisal of the sales ledger clerk by the finance director
3. A cheque payment run approved by the finance director
4. A trial balance compiled by the finance director

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 3

1. Not correct
2. Not correct
3. Correct => Appraising the sales ledger constitutes a performance review, and compiling the trial balance are information processing control activities.
4. Not correct

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