Physical Access Control Should Address Not Just Computers and Other

question 25

True/False

Physical access control should address not just computers and other ISequipment but also locations of wiring used to connect systems, equipment and distribution systems, telephone and communications lines, backup media, and documents.

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Definitions:

Post-closing Trial Balance

A financial statement prepared after closing entries are made, showing the balances of all ledger accounts at the end of an accounting period.

Permanent Accounts

Accounts that carry their ending balances over to the next accounting period and are not closed at the end of the financial year.

Closing Entries

Journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts, clearing the way for the next accounting period.