3. Zero-balance checks to verify that total debits equal total credits in a journal entry.
4. A completeness test to ensure that all pertinent data are entered, especially the source of the journal entry.
5. Closed-loop verification matching account numbers with account descriptions,to ensure that the correct general ledger account is being accessed.
6.creating a standard adjusting entry file for recurring adjusting entries made each period, such as depreciation expense.(Input accuracy is improved by eliminating the need to repeatedly key in these entries. The possibility o forgetting to make a recurring adjusting entry is also reduced, thereby ensuring input completeness.)