A Collection of Data Stored in Several Small Two-Dimensional Tables

question 82

Multiple Choice

A collection of data stored in several small two-dimensional tables that can be joined together in many varying ways to represent many different kinds of relationships among the data is referred to as an) :

• A)Database
• B)Master File
• C)Relational Database
• D)Relation Based Accounting Software

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Definitions:

Equivalent Units

A measure used in cost accounting to express the amount of work done on incomplete units in terms of fully completed units.

Direct Materials

The raw materials that are directly used in the manufacturing of a product, which can be easily traced to the finished product.

Conversion

The process of changing or converting resources or inputs into final products or outcomes.

Indirect Materials

Any materials needed to make a product that are not directly traced to the product.