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Title: USE OF AUTOMATIC DATA PROCESSING EQUIPMENT AS A TOOL FOR MORE EFFECTIVE PRE-AUDITING OF SOURCE DOCUMENT INFORMATION
Accession Number: 00272005
Record Type: Component
Availability: Transportation Research Board 500 Fifth Street, NW Abstract: This paper describes the methods in which management reports have been made more reliable, useful and timely through more effective use of the computer and input devices as an accounting tool. Reports in terms of dollar relationships have been complemented in terms that management can more easily relate to. The conversion of source document information via card punching or key taping has been eliminated for all labor and equipment usage documents by use of optical scanning equipment. The optical scanner reads handwritten numbers and letters and transfers this information to an on-line computer and is automatically placed on tape ready for computer processing. this data entry method is extremely accurate and fast. A comprehensive computer edit program is used to check the presence of required data, validity, compatibility, and arithmetic accuracy. Time and cost savings together with information that can be related to has provided support and participation by management.
Supplemental Notes: Distribution, posting, or copying of this PDF is strictly prohibited without written permission of the Transportation Research Board of the National Academy of Sciences. Unless otherwise indicated, all materials in this PDF are copyrighted by the National Academy of Sciences. Copyright © National Academy of Sciences. All rights reserved.
Corporate Authors: Transportation Research Board 500 Fifth Street, NW Authors: Smith, J HPagination: p. 33-43
Publication Date: 1973-8
Serial: Media Type: Digital/other
TRT Terms: Old TRIS Terms: Subject Areas: Administration and Management; Data and Information Technology; Finance; Highways
Files: TRIS, TRB
Created Date: Sep 19 1974 12:00AM
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