Which Task Is Not Essential During a Data Conversion Procedure

question 68

Multiple Choice

Which task is not essential during a data conversion procedure?

• A) decomposing the system
• B) validating the database
• C) reconciliation of new and old databases
• D) backing up the original files

---

Definitions:

Conservatism

An accounting principle that advises caution, recommending that potential expenses and liabilities are recorded when probable, but revenues only when they are certain.

Accounting Choices

The various decisions that management makes regarding the principals, methods, and practices followed in an accounting system.

Equity Book Value

The net asset value of a company as recorded on the balance sheet, calculated as total assets minus liabilities, often used to assess a company's worth.

GAAP Balance Sheet

A balance sheet prepared following Generally Accepted Accounting Principles, showcasing a company's financial position including assets, liabilities, and equity at a specific point in time.