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Input controls include all of the following except
Normal Balance
The side (debit or credit) of an account that is normally increased. For assets and expenses, it is the debit side; for liabilities, equity, and revenue, it is the credit side.
Account Nature
Refers to the intrinsic characteristics of an account that determine how transactions are recorded and classified, such as whether it is an asset, liability, revenue, or expense account.
Financial Statement
Reports that quantify the financial strength, performance, and liquidity of a company during a specific period.
Normal Balance
The side (debit or credit) of an account that is expected to have a higher balance, indicating its typical increase direction.
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