Match Each of the Following File Organizations with a Corresponding

question 97

Multiple Choice

Match each of the following file organizations with a corresponding description.(Answers may occur more than once.)
-Referencing updating rows,this method is easy but requires maintenance of indexes.

• A)indexed file organization
• B)hashed file organization
• C)sequential file organization

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Definitions:

Fair Value Adjustment

An accounting adjustment made to update the reported value of a financial asset or liability to its current market value or fair value.

Stock Investments Account

A financial account holding shares of stocks that represents ownership in companies.

Equity Method

An accounting technique used to record investments in associate companies, reflecting the investor's proportional share of the investee's net income or losses.

Cost Method

An accounting method in which the investment in common stock is recorded at cost, and revenue is recognized only when cash dividends are received.