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Presented Below Is a List of Terms Relating to Accounting

Question 134

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:
Fidelity bond
Tickler file
Suspense account
Anticipation
Corrective controls
Input controls
Authorization
Batch sequence
Forensic accounting
Managerial audit
Responses:
A synonym for batch serial numbers
The expectation of a given transaction or event at a particular time
A contract with an insurance company that provides a financial guarantee of the honesty of the individual who is named in the bond contract
A synonym for a managerial audit
A control total for items awaiting further processing
Designed to prevent or detect errors in the beginning stage of processing
An activity concerned with preventing and detecting fraud
A control file consisting of items sequenced by age used for processing or follow-up purposes
These act to correct errors
Limits the initiation of a transaction or performance of an activity to selected individuals

Correct Answer:

Fidelity bond
Tickler file
Suspense account
Anticipation
Corrective controls
Input controls
Authorization
Batch sequence
Forensic accounting
Managerial audit
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