Below are four specific control objectives. Classify each objective according to the following types of control activities: (1) authorization, (2) accuracy of input, (3) completeness and accuracy of accumulated data, and (4) physical controls.
1) The integrity of individual accounts receivable in the subsidiary ledger and the general ledger accounts receivable and sales accounts, after sales transactions have been accumulated in them, is preserved.
2) All recorded sales transactions represent actual shipments of goods or rendering of services to non-fictitious customers of the entity and are approved.
3) Receipts are correctly recorded as to amounts, dates, and customers; are recorded in the proper period; and are accurately input to the computer.
4) All cash receipts from customers are approved for application against specified invoices.