An electric utility company records capital and maintenance expenditures through the use of a computerized project tracking system. Labor, material, and overhead are charged to the applicable project number. Monthly reports are produced which detail individual charges to each project, and expenditure totals are provided for the current month, fiscal year, and project life to date.

In order to prevent maintenance materials from being charged incorrectly to capital projects, the accounting

information system should:

A. Authenticate the user identification and verify the input location.

B. Use tables of project numbers and material requirements.

C. Require internal file labels for inventory transactions.

D. Verify that the project number being entered contains the required number of characters.