ACCT 3122 Chapter : Chapter 7
Document Summary
Electronic data processing systems reconversion, necessitates a methodologic screening of all input data. Table lookup an edit program compares the value of a field w/ the acceptable values contained in a table file. Input document ctrl form docs batch ctrl totals for batches of input data transmitted btw user depts & the data processing dept and then stored on disk. After the source docs such as invoices are received by data processing, they are manually key-transcribed or keyed using a data terminal or pc. A second, but less effective way to detect data entry error is visual verification. Where someone compares the source docs w/ a printout. Source documents the physical evidence of inputs into the transaction processing system. Such as: customer orders, sales slips, invoices, purchase orders, and employee time cards. Serves several purposes: capture data, facilitate operations, standardize operations, and provide a permanent file for future analysis.
