When the shipping department returns nonconforming goods to a vendor, the purchasing department should send to the accounting department the:

Choice "b" is correct. When nonconforming goods are returned to a vendor, the purchasing

department should send a debit memo to the accounting department to ensure that the accounts

payable balance is reduced appropriately.

Choice "a" is incorrect. The unpaid voucher is sent from the accounts payable department to the

treasurer's department for payment when conforming goods are received.

Choice "c" is incorrect. The vendor invoice is sent to the accounting department when conforming

goods are received.

Choice "d" is incorrect. A credit memo is generally used to reduce accounts receivable, not accounts

payable.