Parallel Testing Involves

question 21

Multiple Choice

Parallel testing involves:

• A) processing test data against a copy of the client's application program.
• B) operating the old and the new system simultaneously.
• C) requiring the user to re-input critical fields to verify accuracy of input.
• D) implementing a new system in one part of the organisation while other locations continue to rely on the old system.

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Definitions:

Acquisition Cost

The total cost associated with acquiring an asset, including the purchase price and any additional expenses necessary to get the asset ready for use.

Double-Declining-Balance

A method of accelerated depreciation that doubles the straight-line depreciation rate; it applies this rate to the book value of the asset at the beginning of each year.

Depreciation

The process by which a business spreads out the cost of a capital asset over its expected useful life.

Double-Declining-Balance

A method of accelerated depreciation which doubles the straight-line depreciation rate, resulting in a faster depreciation of assets in the early years of their life.