What Is a Control to Ensure That Transactions Are Reconstructed

question 103

Multiple Choice

What is a control to ensure that transactions are reconstructed correctly after an unplanned termination of processing?

• A) Automatic rollback.
• B) Record count and control total.
• C) Anticipation and hash total.
• D) Concurrence and sequence number.

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Definitions:

FCFF

Free Cash Flow to the Firm is a financial performance measure that estimates the cash available to all funding sources, both equity and debt holders, after accounting for necessary expenses and investments.

Depreciation

The monetary value decrease of an asset over time due to use, wear and tear, or obsolescence.

Perpetuity Growth Rate

The steady rate at which the cash flows from a perpetuity are expected to grow indefinitely.

Terminal Value

Terminal Value is an estimate of a business's value in the future when it is expected to have stable growth; often used in discounted cash flow (DCF) analyses to estimate a company’s valuation at a specified future point.