Examlex
Presented below is a list of terms relating to accounting information systems,followed by definitions of those terms.
Required: Match the letter next to each definition with the appropriate term.Each answer will be used only once.
________ 1.Fidelity bond
________ 2.Tickler file
________ 3.Suspense account
________ 4.Anticipation
________ 5.Corrective controls
________ 6.Input controls
________ 7.Authorization
________ 8.Batch sequence
________ 9.Forensic accounting
________ 10.Managerial audit
A.A synonym for batch serial numbers
B.The expectation of a given transaction or event at a particular time
C.A contract with an insurance company that provides a financial guarantee of the honesty of the individual who is named in the bond contract
D.A synonym for a managerial audit
E.A control total for items awaiting further processing
F.Designed to prevent or detect errors in the beginning stage of processing
G.An activity concerned with preventing and detecting fraud
H.A control file consisting of items sequenced by age used for processing or follow-up purposes
I.These act to correct errors
J.Limits the initiation of a transaction or performance of an activity to selected individuals
Entity Integrity
A concept in database management ensuring that each table has a primary key and that this key uniquely identifies each row in the table.
Common Filters
Pre-set criteria or adjustments applied to data or images to refine results or enhance appearance.
Advanced Filter/Sort
A feature in database and spreadsheet software that allows users to apply complex filtering criteria and order data based on multiple attributes for detailed analysis.
Currency
A system of money in general use in a particular country, or the state of being widely accepted and used.
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