The transfer of accounting data from a manual system to a computer-based system can be verified by

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The transfer of accounting data from a manual system to a computer-based system can be verified by

(a) Parallel running of both systems

(b) Frequent back-ups, with one set of data always kept off-site

(c) Ensuring that the accounting software includes the facility to check that all entries balance

(d) Re-entering all transferred data and comparing with the first-entered set

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Financial Accounting

ISBN: 9780273703600

4th Edition

Authors: Anne Britton, Chris Waterston

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