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Presented Below Is a List of Terms Relating to Accounting

Question 52

Matching

Presented below is a list of terms relating to accounting information systems, followed by definitions of those terms.
Match the appropriate term with each definition. Each answer will be used only once.

Premises:

Responses:

Key verification

Designed to check that processing results in valid output and that outputs are distributed properly to users

Valid code check

On-line real-time system

OLRS

Source documents are accumulated into groups for periodic processing

Output distribution register

A table-lookup procedure in which the table file consists of valid data codes

Tagging

Audit-oriented information that is included with original transaction data when they are recorded

Check digit

A control procedure to ensure the accuracy of the key-transcribed input data

Output controls

A log maintained to control the disposition of outputs and reports

Son-father-grandfather retention

An extra digit added to a code number which is verified by applying mathematical calculations to the individual digits in the code number

Table lookup

An edit program that compares the value of a field to the acceptable values contained in a table file

Batch processing

Retaining the old master and the transaction file for backup over the new master file