Which control is typically not performed in the accounts payable department?

The control that is typically not performed in the accounts payable department is accounting for unused purchase orders and receiving reports. This task generally falls under the responsibilities of the purchasing or procurement department, which handles creating, managing, and tracking purchase orders.

In the accounts payable department, the focus is primarily on processing payments for goods and services that have already been received. This involves validating and cross-referencing documentation such as invoices with purchase requisitions and receiving reports to ensure accuracy before issuing payment. Approving payment vouchers and indicating affected accounts on the voucher are also key responsibilities of accounts payable to ensure proper financial reporting and accountability.

By distinguishing the roles of the purchasing department and accounts payable, it is clear why the accounting for unused purchase orders is not a typical function of the accounts payable department. This understanding highlights the specific duties of different departments in the purchasing process as a whole.