Which term describes the use of separate systems for financial accounting and costing, requiring data reconciliation between systems?

• A. Internal business perspective
• B. Innovation and learning perspective
• C. Integrated systems
• D. Interlocking systems

Answer: (D)

The concept here is recognizing how costing data and financial accounting data can run in separate systems and still need to be aligned. When you keep distinct systems for financial accounting and costing, you typically have interfaces and processes to reconcile the data between them so the figures match and tell a consistent story. This arrangement is described as interlocking systems. The word “interlocking” conveys that the systems are linked but not merged—they operate separately, and regular reconciliation ensures consistency between what the costing system reports and what appears in the financial accounts. If the systems were fully integrated, there would be a single data source feeding both areas, reducing or removing the need for reconciliation. The other terms refer to different concepts: the Balanced Scorecard perspectives relate to strategy and performance measurement, not to how accounting systems are structured.