A Graphical System Used to Capture the Nature and Relationships

question 3

Multiple Choice

A graphical system used to capture the nature and relationships among data is called a(n) :

• A) XML data model.
• B) hypertext graphic.
• C) relational database.
• D) data model.

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Definitions:

Account Balance

Account Balance represents the sum total after adding all debits and subtracting all credits in an account at a given moment.

Financial Statement

A structured report of the financial performance and position of a company, including the balance sheet, income statement, and cash flow statement.

Temporary/Permanent

Categories of accounts in accounting: temporary accounts are closed at the end of the fiscal year, while permanent accounts are carried over across accounting periods.

General Journal Entries

Records of financial transactions in chronological order as part of the double-entry bookkeeping system.