Data Diddling Is

question 41

Multiple Choice

Data diddling is

• A) gaining unauthorized access to and use of computer systems, usually by means of a personal computer and a telecommunications network.
• B) unauthorized copying of company data such as computer files.
• C) unauthorized access to a system by the perpetrator pretending to be an authorized user.
• D) changing data before, during, or after it is entered into the system in order to delete, alter, or add key system data.

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Definitions:

Net Accounts Receivable

The amount of money owed to a company by its customers for goods or services provided, after accounting for any allowances for doubtful accounts.

Allowance Method

An accounting technique used to estimate bad debts and adjust accounts receivable to reflect only receivables expected to be collected.

Uncollectible Account

A receivable that a company has deemed unlikely ever to be collected and is therefore written off as a bad debt expense.

Trade Accounts Receivable

Amounts owed by customers to a business, specifically from sales transactions.