On 1/7/2022 12:21 PM, Jesse MacDougall wrote:
Thanks for clarifying that Gyle.
Interesting. Yes definitely never post to past periods. Move forward.
You can prevent, or at least detect violations of this by making a year
end copy of the file to read only medium (well, write once medium). I
used to do this for the organizations for which I kept books. Actually
at least two copies, one kept and one given into the custody of another
organizational office. In case a question ever arose about alteration of
past data, could be compared.
This is more reliable than any software "locking" mechanism, especially
if the person supposedly blocked from making alterations is a software
professional (which I was). For similar reasons, instead of showing the
BOD the statement from the bank to compare to the report, I would have
another officer obtain a copy of the statement directly from the bank.
If the bank's programmers could have their computers print that
statement, so could I have my computers print something exactly like it.
Michael D Novack
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