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Accounting Best Practices, Fifth Edition by Steven M. Bragg Englewood, Colorado

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Computer-Related Filing Issues

10–3Add digital signatures to electronic documents
10–4Archive canceled checks on CD-ROM
10–5Archive computer files
10–6Implement document imaging
10–7Eliminate stored paper documents if already in computer
10–8Extend time period before computer records are purged
10–9Extend use of existing computer database
10–10Improve computer system reliability
10–11Track documents with RFID

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