Which of the following control activities would most likely be used to maintain accurate perpetual inventory records?

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Which of the following control activities would most likely be used to maintain accurate perpetual inventory records?

A. Independent storeroom count of goods received.

B. Periodic independent reconciliation of control and subsidiary records.

C. Periodic independent comparison of records with goods on hands.

D. Independent matching of purchase orders, receiving reports, and vendors’ invoices.

Answer: Periodic independent comparison of records with goods on hands

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