RESTRICTION CONTROL Definition

Bookmark and Share

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.

Learn new Accounting Terms

DEFERRED REVENUE see DEFERRED INCOME.

OVER-APPLIED FACTORY OVERHEAD is the amount of factory overhead applied in excess of the actual factory overhead incurred for a production period.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.