back-up copy

Quick Reference

A copy of information held in a computer taken in case the original is lost or destroyed. If the original information is on disk, the back-up copy should be on a completely different disk, or tape, and stored in a separate location from the original. Any sensible business will have back-up copies of all information held on its computer. How frequently the copies are made will depend upon how rapidly the information changes, its difficulty of replacement, and its importance.

Subjects: Accounting.

Reference entries