An effective procedure to test for unfilled shipments is to trace from the
A. sales journal to the shipping documents.
B. shipping documents to the sales journal.
C. sales journal to the accounts receivable ledger.
D. sales journal to the general ledger sales account.
Answer:B
An effective procedure to test for unfilled shipments is to trace from the
A. sales journal to the shipping documents. B. shipping documents to the sales journal. C. sales journal to the accounts receivable ledger. D. sales journal to the general ledger sales account.