ACC 662 Chapter Notes - Chapter 7: Transaction Processing System, Batch Processing, Check Digit

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In some computerized accounting systems, inputs are handwritten or typed paper documents they are sent to data processing department for error checking and processing. Source documents: physical evidence of inputs into transaction processing system. Purposes: capture data, communicate data and authorizing another op in the process, indicate what data require recording and further action, permanent file for future analysis. Batch control totals and data transfer registers = fundamental controls over data transfer between user departments and data processing to prevent unauthorized/fraudulent transaction to enter processing system. Use of batch control is fundamental to organizational independence. Original source docs should be kept long enough for error correction and should not be processed more than once. Input data submission should be accompanied by the completion of an input document control form. Record count is the same as a document count and is a simple way to control.

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