Mill Co. uses a batch processing method to process its sales transactions. Data on Mill's sales transaction tape are electronically sorted by customer number and are subjected to programmed edit checks in preparing its invoices, sales journals, and updated customer account balances. One of the direct outputs of the creation of this tape most likely would be a:
　　a.Report showing overdue accounts receivable.
　　b.Printout of the sales price master file.
　　c.Report showing exceptions and control totals.
　　d.Printout of the updated inventory records.
　　Explanation
　　Choice "c" is correct.
　　In a batch processing system, one of the data input controls would be a report showing exceptions and a control total for all invoices processed in each batch.
　　Choice "d" is incorrect.
　　There would be no printout of the updated inventory records because the batch has not been processed and the inventory records are not updated when the tape is created.
　　Choice "a" is incorrect.
　　When the tape is created, the batch has not been processed, so sales have not been posted to the accounts receivable ledger. There would be no report showing overdue accounts receivable.
　　Choice "b" is incorrect.
　　The sales price master file is not a direct output of the tape.

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