This Control Protects Records from Errors That Occur When Two

question 52

Multiple Choice

This control protects records from errors that occur when two or more users attempt to update the same record simultaneously.

• A) Concurrent update controls
• B) Cross-footing balance test
• C) Data conversion controls
• D) Recalculation of batch totals

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Definitions:

Cheques

A written, dated, and signed instrument that directs a bank to pay a specific sum of money to the bearer or a named party.

Deposit

Money placed into a financial institution for safekeeping or into an account to fulfill a financial requirement.

Balance

The amount of money held in a financial account at any moment, reflecting all transactions.

Account

A record summarizing all the transactions pertaining to a single item in the accounting equation.