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Presented Below Is a List of Terms Relating to Accounting

Question 128

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:
Key verification
Valid code check
OLRS
Output distribution register
Tagging
Check digit
Output controls
Son-father-grandfather retention
Table lookup
Batch processing
Responses:
Designed to check that processing results in valid output and that outputs are distributed properly to users
On-line real-time system
Source documents are accumulated into groups for periodic processing
A table-lookup procedure in which the table file consists of valid data codes
Audit-oriented information that is included with original transaction data when they are recorded
A control procedure to ensure the accuracy of the key-transcribed input data
A log maintained to control the disposition of outputs and reports
An extra digit added to a code number which is verified by applying mathematical calculations to the individual digits in the code number
An edit program that compares the value of a field to the acceptable values contained in a table file
Retaining the old master and the transaction file for backup over the new master file

Correct Answer:

Key verification
Valid code check
OLRS
Output distribution register
Tagging
Check digit
Output controls
Son-father-grandfather retention
Table lookup
Batch processing
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