COMPUTER CONTROLS Definition

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COMPUTER CONTROLS are internal controls performed by computer software controls as opposed to manual controls. Can also mean general and application controls over the computer processing of data.

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DEPOSITS IN TRANSIT is deposits made to a bank account that have not been credited to the bank statement.

NEGATIVE CONTRIBUTOR is any item, activity, or cost that offsets attainment of positive results, e.g., a rise in unemployment and its effect upon the economy.

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