Book entries are vehicles used in accounting to accommodate non-cash transactions, timing differences and provisions. The use of book entries is a normal activity in accounting and may have their origin in accrual accounting.
Found inside – Page 202Additionally, constraints should be implemented to ensure that the referential integrity of the database is maintained. Referential integrity specifies that ...
Found inside – Page 954system can automatically collect the relevant accounting data from the school ... The integrity of the risk of accounting information system data can be ...
Found inside – Page 96As business entities move to integrate their information processing systems, they are increasingly adopting an enterprise-wide systems approach. Our discussion of accounting software includes a description of enterprise-wide software, known as enterprise resource planning (ERP) systems. ... The chapter concludes with a discussion of other relevant database topics, including data integrity and security.
Found inside – Page 142Commitment to integrity, ethical values and competence Organisations need a ... Pty Ltd) 2012 – 9781442542594 - Romney/Accounting Information Systems 1st ...