Which term describes separate systems used for different accounting functions, requiring data transfer between them?

• A. Integrated systems
• B. Bookkeeping
• C. Interlocking systems
• D. Wages control account

Answer: (C)

Separating accounting functions into distinct systems and requiring data to move between them describes how information is coordinated across different parts of the accounting setup. When each function runs in its own system but must exchange data to keep records aligned, that arrangement is called interlocking systems. This differs from integrated systems, where all functions operate within a single platform, eliminating the need for transfers between separate systems. Bookkeeping is simply the process of recording transactions, not the system structure, and a wages control account is a specific control account used in payroll, not a description of system architecture. So, the scenario fits interlocking systems.