Accounting Ireland - Review... continued - page4 Searching for information is simplicity itself and the so-called "drill down" procedure is just not required. Information can be rapidly obtained by moving from ledger to ledger and from account to account on screen. Security is a strong feature of Linear from both the aspects of internal control and operation. A standard system of multi-user control is provided whereby access can be restricted for different levels of operation. Entries can be corrected but the original entry is not deleted from the system and can be recalled at any time. A print out of the journal entries provides a detailed audit trail. After year end the user can continue entering up the transactions for the new year. Any audit adjustments that may arise can easily be adjusted in the relevant period thus amending the balances forward to the new year.

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