RESTRICTION CONTROL Definition

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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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INVESTMENT TRUST is a company that invests a fixed amount of money in a variety of stocks and shares as a way of spreading risk. Investment trusts have fixed capital, unlike unit trusts, which can create or redeem units in response to demand.

NATURAL ACCOUNTS in the Chart of Accounts are user defined accounts for the activities associated with the accounting entity that capture data at the transaction level. Natural accounts exist for a range of Assets, Liabilities, Equity accounts, Revenues, and Expenses.

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