Which of the following controls most likely will be effective in offsetting the tendencyof sales personnel to maximize sales volume at the expense of high bad debt writeoffs?(1) Employees responsible for authorizing sales and bad debt write-offs are deniedaccess to cash.(2) Employees involved in the credit-granting function are separated from the salesfunction.(3) Shipping documents and sales invoices are matched by an employee who doesnot have the authority to write off bad debts.(4) Subsidiary accounts receivable records are reconciled to the control account byan employee independent of the authorization of credit.

Principles Of Marketing
17th Edition
ISBN:9780134492513
Author:Kotler, Philip, Armstrong, Gary (gary M.)
Publisher:Kotler, Philip, Armstrong, Gary (gary M.)
Chapter1: Marketing: Creating Customer Value And Engagement
Section: Chapter Questions
Problem 1.1DQ
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Which of the following controls most likely will be effective in offsetting the tendency
of sales personnel to maximize sales volume at the expense of high bad debt writeoffs?
(1) Employees responsible for authorizing sales and bad debt write-offs are denied
access to cash.
(2) Employees involved in the credit-granting function are separated from the sales
function.
(3) Shipping documents and sales invoices are matched by an employee who does
not have the authority to write off bad debts.
(4) Subsidiary accounts receivable records are reconciled to the control account by
an employee independent of the authorization of credit.

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