Which control provides reasonable assurance that all sales transactions are recorded?

The answer is that the control which provides reasonable assurance that all sales transactions are recorded is when the billing department supervisor matches shipping documents with sales journal entries. This control ensures that every sale that has been shipped is accurately recorded in the sales journal.

When shipping documents are matched with the corresponding entries in the sales journal, it helps to confirm that all goods shipped have been accounted for in terms of sales revenue. This process minimizes the risk of sales transactions being omitted, as it creates a direct link between what is shipped and what is recorded in the accounting system.

Additionally, the act of matching serves as a verification mechanism that ensures data integrity: only those shipments that have corresponding sales records are recognized as sales transactions. If any discrepancies arise during this matching process, they can be investigated further, thereby enhancing the likelihood that all sales transactions are accurately recorded.

This level of oversight directly contributes to the overall reliability of the financial statements and assures stakeholders that the sales figures are complete and correct.