Accounting Multiple Choice Question – 18 February 2026

Alex Manufacturing Ltd has several staff on maternity leave claiming statutory maternity pay.

Which ONE of the following controls would NOT ensure that the correct payments are made to employees?

Select ONE answer:

1. The payroll should be checked back to individual employee personnel records
2. Payroll totals should be compared to adjusted budgets each month
3. BACS transfer lists should be authorised by the head of personnel
4. Total tax deductions should be reconciled with the tax returns

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 4

1. Not correct
2. Not correct
3. Not correct
4. Correct – This is the right answer as it does not relate directly to the employees’ payments but to their tax deductions.

This work is licensed under a Creative Commons Attribution 4.0 International License.