ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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RESTRICTION CONTROL Definition
RESTRICTION CONTROL, in accounting, is one type of inference control over output from a database. To prevent a user who has access only to summary information from inferring details of a particular record the user can see the results from only five or more records combined, not fewer than five records.
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CROSS-FOOTING is the addition of columns of figures in different ways to check the accuracy of the totals, e.g. vertically and horizontally deriving the same total in a spreadsheet.
PRIMARY DATA is data that has not been previously published, i.e. the data is derived from a new or orgiinal research study and collected at the source, e.g., in marketing, it is information that is obtained directly from first-hand sources by means of surveys, observation or experimentation.