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run to run control

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › run to run control

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by Ken Garrett.
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  • May 21, 2012 at 12:56 am #52762
    Anonymous
    Inactive
    • Topics: 14
    • Replies: 3
    • ☆

    Would you like to describe with an example what is run to run control at the transaction processing level in a computerized accounting system. Thanks.

    May 21, 2012 at 5:11 am #97906
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10617
    • ☆☆☆☆☆

    Run-to-run controls are to the integrity of cumulative totals contained in the accounting records is maintained from one data processing run to the next. So, if you have a balance b/f of 10,000 cash and are processing receipts worth 2,000, the balance c/f should be 12,000.

    It’s really just reconciling balances to total movements.

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