Examlex
A testing technique in which the program code is sequentially executed manually by the reviewer is referred to as:
Manual Systems
Traditional methods of processing data and managing information that do not rely on automated or computerized systems.
Special Journals
Accounting books used to categorize and record specific types of transactions such as sales, purchases, cash receipts, and cash disbursements, streamlining the accounting process.
Record and Post
The process of recording transactions in the journals and subsequently posting them to the ledger accounts.
Special Journals
Accounting journals designed for the repeated recording of specific types of transactions, such as sales or purchases, to streamline the accounting process.
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