The Main Concept of Relational Databases Was Published in 1970

question 100

Multiple Choice

The main concept of relational databases was published in 1970 by:

• A) Itzak Ben-Gan.
• B) Hoffer.
• C) Mills.
• D) E.F.Codd.

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Definitions:

Adjusting Entry

An accounting journal entry made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.

Accumulated Depreciation

The total depreciation of a fixed asset accumulated up to a specified time.

Depreciation Expense

The allocation of the cost of a tangible asset over its useful life, reflecting the decrease in value over time.

Unadjusted Trial Balance

A financial report that lists all accounts and their balances before adjustments, used to ensure debits equal credits.