Input validation
Input validation checks whether data meets specified rules before it is accepted or processed. Accounting examples include required invoice fields, valid account codes, allowed dates, duplicate references and balanced journal totals. Validation can prevent some errors, but it cannot prove that an apparently reasonable amount or account selection is economically correct. Reconciliations and review remain necessary.
Worked example
Software rejects an invoice with no customer code, but may accept a $540 sale incorrectly entered as $450 because both are valid numbers.
Common mistake
Passing a system check does not guarantee accuracy or completeness; wrong but plausible input may create a balanced error.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | F1 | Supporting | July 2027–August 2028 |
| ACCA | F2 | Supporting | July 2027–August 2028 |
| ACCA | K1 | Supporting | July 2027–August 2028 |
Related terms
Also called: Accounting data validation