Q
Which of the following is not an analytical procedure?
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A
A. Tracing of purchases recurred in the purchase book to purchase invoices.
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B
B. Comparing aggregate wages paid to number of employees
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C
C. Comparing the actual costs with standard costs
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D
D. All of them are analytical procedure
Correct Answer:
A. A. Tracing of purchases recurred in the purchase book to purchase invoices.