When Creating and Controlling Backups for a Sequential Batch System

question 31

Multiple Choice

When creating and controlling backups for a sequential batch system,

• A) the number of backup versions retained depends on the amount of data in the file
• B) off-site backups are not required
• C) backup files can never be used for scratch files
• D) the more significant the data,the greater the number of backup versions

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Definitions:

Post-closing Trial Balance

A list of all permanent accounts and their balances after closing entries are made, used to check the balance and prepare for the new accounting period.

Proper Form

Compliance with established rules and guidelines, ensuring correctness in structure or procedure.

Closing

The process at the end of an accounting period where all financial statements are finalized and all temporary accounts are closed to prepare for the next accounting period.

Post-closing Trial Balance

A list of all accounts and their balances after closing entries are made, serving as a check to ensure that debits equal credits and that the ledger is in balance for the new accounting period.