Accounting Multiple Choice Question – 5 December 2025

The following is an example of an internal control that operates at Elm plc:

• The financial controller reconciles the payables ledger to the payables ledger control account every month.

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

Select ONE answer:

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

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 1

1. Correct => Reconciliations are information processing as they are undertaken to check the completeness and accuracy of information.
2. Not correct
3. Not correct
4. Not correct

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