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ACCTG 320 Key-Terms
Chapter 8
44
Accounting
Undergraduate 3
05/14/2011

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Term
Virtual Private Network (VPN)
Definition
A network that controls access to an extranet by encryption and authentication technology.
Term
Cookie
Definition
A text file created by a Web site and stored on a visitor's hard drive. Cookies store information about who the user is and what the user has done on the site.
Term
Field Check
Definition
An edit check in which the characters in a field are examined to ensure they are of the correct field type (e.g., numeric data in numeric fields)
Term
Sign Check
Definition
An edit check that verifies that the data in a field have the appropriate arithmetic sign
Term
Size Check
Definition
An edit check that ensures the input data will fit into assigned field.
Term
Limit Check
Definition
An edit check to ensure that a numerical amount in a record does not exceed some predetermined limit.
Term
Range Check
Definition
An edit check designed to verify that a data item falls within a certain predetermined range of acceptable values.
Term
Completeness Check
Definition
An on-line data entry control in which the computer checks if all data required fora particular transaction have been entered by the user
Term
Validity Check
Definition
An edit test in which an identification number or transaction code is compared with a table of valid identification numbers or codes maintained in computer memory.
Term
Reasonableness Check
Definition
An edit check of the logical correctness of relationships among data items. For example, a journal entry that debits inventory and credits wages payable is not reasonable.
Term
Check Digit Verification
Definition
The edit check in which a check digit is recalculated to verify that an error has not been made. This calculation can be made only on a data item that has a check digit.
Term
Check Digit
Definition
A digit in a data field that provides information about the other digits in the data field. It is used to check for errors or loss of characters in the data fields as a result of data transfer operations. If data are lost or erroneously changed, the fact that the check digit does not match the other data in a field will signal that an error has occurred.
Term
Sequence Check
Definition
An edit check that determines if a batch of input data is in the proper numerical or alphabetical sequence.
Term
Error Log
Definition
The record of data input and data processing errors.
Term
Batch Totals
Definition
Sums of the instances of numerical items, calculated for a batch of documents. These totals are calculated prior to processing the batch and are compared with machine-generated totals at each subsequent processing step to verify that the data was processed correctly.
Term
Financial Total
Definition
The total of a dollar field, such as total sales, in a set of records. It is usually generated manually from source documents prior to input and compared with machine-generated totals at each subsequent processing step. Any discrepancy may indicated a loss of records or errors in data transcription or processing.
Term
Hash Total
Definition
A total generated from values for a field that would not usually be totaled, such as customer account numbers. It is usually generated manually from source documents prior to input and compared with machine-generated totals at each subsequent processing step. Any discrepancy may indicated a loss of records or errors in data transcription or processing.
Term
Record Count
Definition
A total of the number of input documents in a process or the number of records processed at a given time.
Term
Prompting
Definition
An on-line data entry control that uses the computer to control the data entry process. The system displays a request to the user for each required item of input data and then waits for an acceptable response before the next required item.
Term
Preformatting
Definition
An on-line data entry control in which the computer displays a form on the screen and the user fills in the blanks on the form as needed.
Term
Closed-Loop Verification
Definition
An input validation method that uses data entered into the system to retrieve and display other related information so the accuracy of the input data can be verified.
Term
Transaction Log
Definition
A detailed record of every transaction entered in a system.
Term
Header Record
Definition
Type of internal label that appears at the beginning of each file and contains the file name, expiration date, and other file identification information.
Term
Trailer Record
Definition
Type of internal label that appears at the end of each file and serves as an indicator that the end of the file has been reached. Contains the batch totals calculated during input.
Term
Transposition Error
Definition
An error that results when numbers in two adjacent columns are inadvertently exchanged (ex: 64 written as 46)
Term
Cross-Footing Balance Test
Definition
A procedure in which worksheet data are totaled both across and down. Then, the total of the horizontal totals is compared to the total of the vertical totals to ensure that the worksheet balances.
Term
Zero-Balance Check
Definition
An internal check that requires the balance of an account to be zero after all entries to it have been made.
Term
Concurrent Update Controls
Definition
Controls that lock out one suer to protect individual records from potential errors that could occur if two users attempted to update the same record simultaneously.
Term
Parity Bit
Definition
An extra bit added to a byte and magnetized as needed to ensure that there is always an odd (or even) number of magnetized bits. The computer uses the odd (or even) parity scheme to check the accuracy of each item of data.
Term
Parity Checking
Definition
As a computer reads or receives a set of characters, it verifies that there are the proper number of magnetized bits in each character received. If not, the corresponding character may contain an error.
Term
Echo Check
Definition
A hardware control that verifies transmitted data by having the receiving device send the message back to the sending device so that they message received can be compared with the message sent.
Term
Fault Tolerance
Definition
The capability of a system to continue performing when there is a hardware failure.
Term
Uninterruptible Power System (UPS)
Definition
An alternative power supply device that protects against the loss of power and fluctuations in the power level using battery power to enable the system to operate long enough to back up critical data and safely shut down.
Term
Backup
Definition
An exact copy of the most current version of a database, file, or software program.
Term
Restoration
Definition
The process of installing the backup copy of a data base or file for use in data processing.
Term
Incremental Backup
Definition
Copying only the data items that have changed since the last backup. This produces a set of incremental backup files, each containing the results of one day's transactions.
Term
Differential Backup
Definition
Copying all changes made since the last full backup. Thus, each new differential backup file contains the cumulative effects of all activity since the last full backup.
Term
Recovery Point Objective (RPO)
Definition
The length of time between the last backup and the time that an incident occurred. Represents a period of time for which management is willing to have to reenter, if possible, data about past transactions.
Term
Real-Time Mirroring
Definition
Maintaining two copies of the database at two different data-centers at all times and updating both as each transaction occurs.
Term
Checkpoint
Definition
Any one of a series of points during a long processing run at which an exact copy of all the data values and status indicators of program are captured. Should a system failure occur, the system could be backed up to the most recent checkpoint and processing could begin again at the checkpoint rather than at the beginning of the program.
Term
Archive
Definition
A copy of a database, master file, or software that is retained indefinitely as a historical record, usually to satisfy legal and regulatory requirements.
Term
Recovery Time Objective (RTO)
Definition
The time by which the organization's information system must be available again following a disaster.
Term
Cold Site
Definition
A location that provides everything necessary to quickly install computer equipment in the event of a disaster.
Term
Hot Site
Definition
Completely operational data processing facility configured to meet the user's requirement that can be made available to a disaster-stricken organization on short notice.
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