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Presented Below Is a List of Terms Relating to Accounting

Question 106

Short Answer

Presented below is a list of terms relating to accounting information systems,followed by definitions of those terms.
Required: Match the letter next to each definition with the appropriate term.Each answer will be used only once.
________ 1.Key verification
________ 2.Valid code check
________ 3.OLRS
________ 4.Output distribution register
________ 5.Tagging
________ 6.Check digit
________ 7.Output controls
________ 8.Son-father-grandfather retention
________ 9.Table lookup
________ 10.Batch processing
A.Designed to check that processing results in valid output and that outputs are distributed properly to users
B.On-line real-time system
C.Source documents are accumulated into groups for periodic processing
D.A table-lookup procedure in which the table file consists of valid data codes
E.Audit-oriented information that is included with original transaction data when they are recorded
F.A control procedure to ensure the accuracy of the key-transcribed input data
G.A log maintained to control the disposition of outputs and reports
H.An extra digit added to a code number which is verified by applying mathematical calculations to the individual digits in the code number
I.An edit program that compares the value of a field to the acceptable values contained in a table file
J.Retaining the old master and the transaction file for backup over the new master file

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