Journal of Accountancy, Հատոր 111American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 82–ի 1-ից 3-ը:
Էջ 47
... processing system is used E LECTRONIC data processing ( EDP ) , with its never ending flow of improvements , represents something foreboding and mysterious to those con- cerned with controls over information processing . At the bottom ...
... processing system is used E LECTRONIC data processing ( EDP ) , with its never ending flow of improvements , represents something foreboding and mysterious to those con- cerned with controls over information processing . At the bottom ...
Էջ 50
... processing center by itself rather than as a member of a batch . This is what happens when the record- ing of a transaction is automated and placed on line with the processing units . Such an approach allows the processing system to ...
... processing center by itself rather than as a member of a batch . This is what happens when the record- ing of a transaction is automated and placed on line with the processing units . Such an approach allows the processing system to ...
Էջ 51
... processed at the same time when a file is updated . This condition is unfavorable to batch processing since it consolidates transaction data , thereby de- stroying original batches unless the identity of each can be preserved after it ...
... processed at the same time when a file is updated . This condition is unfavorable to batch processing since it consolidates transaction data , thereby de- stroying original batches unless the identity of each can be preserved after it ...
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accepted addition American amount annual application assets audit auditor balance basis capital cash cent Certified Public client committee complete considered copy corporation cost counting course Department depreciation desirable determine discussion effect employees equipment established examination experience fact Federal firm funds important income income tax increase individual industry Institute interest Internal investment lease loss machine material ment method operations opinion period position possible practice prepared present principles problems procedures processing production professional profit public accounting purchase question reason received records result rules sample sheet staff standards statements term tion United University write York