Which of the following is not considered an accounting control?
A)Requiring employees to take vacations.
B)Performance evaluations.
C)Bonding of employees.
D)Use of prenumbered documents.

Question

Quizplus · Accepted Answer

Performance evaluations are not considered an accounting control as they primarily focus on appraising an employee's performance rather than ensuring the accuracy and reliability of accounting information. The other options (A, C, D) are all examples of accounting controls. Requiring employees to take vacations helps prevent fraud by allowing other employees to review and detect any irregularities in the absence of the regular employee. Bonding of employees provides financial protection to the company in case an employee engages in fraudulent activities. The use of prenumbered documents helps ensure that all transactions are recorded and accounted for accurately without any omissions or duplications.

Which of the Following Is Not Considered an Accounting Control