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US CMA Part 1 · Chapter 5 · Question 16 of 23

Before a batch of time cards is processed, a clerk adds up the employee identification numbers on the cards, and the system recalculates the same total after input. What is this total called?

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Reveal answer & explanation

Correct answer: A) A hash total

Explanation

A hash total is a sum of a field, such as employee or account numbers, that has no meaning in itself but helps detect lost, added or altered records. A financial total sums a meaningful amount field, and a record count simply counts the documents.

All 23 questions in Chapter 5Internal Controls MCQs with answers

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