The Combining of Process and Data into a Single Entity

question 55

Multiple Choice

The combining of process and data into a single entity is called:

• A)aggregation
• B)abstraction
• C)encapsulation
• D)inheritance
• E)attributation

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Definitions:

Retained Earnings

Accumulated net profits of a company not distributed as dividends but reinvested in the business or kept as a reserve.

Non-Controlling Interest

A ownership in a corporation where the stake is less than a majority of the voting shares, often referring to minority interests in subsidiary companies.

Proportionately Adjusted Balance Sheet

A financial statement that adjusts assets, liabilities, and equity according to a specific factor to reflect a more accurate financial position.

Contractual Agreement

A legally binding agreement between parties that outlines the terms and conditions of their arrangement and obligations.