IBM 1130 User Manual page 106

Section
Subsections Page
20 10
I
00 01
ACCOUNTING CONTROLS
This section covers the subject of accounting con-
trols at two levels. The first part, "Review of
Accounting Control Principles", points out the types
of control that are required and serves as a review
if you have set up and used controls before. It ends
with a short summary.
The second part, "More Specific Suggestions for
Document and Accounting Controls", deals with
specific examples of control sheets and methods of
control, and can be used as source material for
setting up your own control documents and proce-
dures.