Accounting Multiple Choice Question – 18 September 2026

The following describes a feature of the inventory count instructions for Alex Manufacturing Ltd.

For the feature, select whether it represents a strength, a deficiency, it depends on the size of the business, or it should be referred to a more senior auditor.

• There are two teams of counters, one counting and one checking.

Select ONE answer:

1. Strength
2. Deficiency
3. Consult a senior colleague
4. Depends on the size of the business

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 – By having two teams of counters involved in the inventory count, there is a check within the inventory counting process that the count is being carried out correctly.
2. Not correct
3. Not correct
4. Not correct

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