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Every program represented in a System Flowchart should have a what that describes
its logic?
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Program Flowchart
What contains account data and is updated through subsidiary ledgers?
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Master File
What is the monitoring of the flow of costs?
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Cost Accounting
What data used to be updated information in the master file and are temporary files
or transactions?
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Transaction File
What are financial transactions that effect the assets and equities of the firm and have
three cycles?
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TPS
What contains the details that support a master account (does NOT follow double
entry accounting)?