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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

1 Answer

3 votes

Final answer:

To test for unfilled shipments, trace from the sales journal to the shipping documents.

Step-by-step explanation:

An effective procedure to test for unfilled shipments is to trace from the sales journal to the shipping documents. By comparing the information recorded in the sales journal with the corresponding shipping documents, it can be determined whether any shipments were missed or not recorded properly.

User Colin Dickie
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