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.

Question

Quizplus · Accepted Answer

Tracing from shipping documents to the sales journal ensures that all shipments have been recorded as sales, effectively testing for unfilled shipments by confirming that shipped goods have been invoiced and recognized as revenue.

An Effective Procedure to Test for Unfilled Shipments Is to Trace