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100 per cent 220 output cards accounting experiment described accounting reports accounting statement actual sampling error area the cards Beginning Inventory BENEFITS OF INDUCTIVE Business Stanford University cards were created Catagory cent processing collection areas created from sample Cyert and Davidson data reliability decision makers Double entry bookkeeping financial statements formal periodical schedule Gene Brown implement incomplete and impure inductive accounting experiment information system input cards internal management inventory report JACKSON LIBRARY GRADUATE Jaedicke large numbers managerial sensitivity METHODOLOGY OF INDUCTIVE month month's transactions monthly summary report numbers of transactions perpetual inventory problem arises punched RAND Corporation rejected all input relate system strength reliability and timeliness reported amounts reported figures run rejected sample estimates sample sizes sampling plan School of Business selected sources of error Statistical inference statistical sampling statisticians and accountants STRATA summary data summary measures test of inductive timeliness and cost transactions cards unit dollar value unit value