When the Data Flow in and Out of a Parent

question 1

Multiple Choice

When the data flow in and out of a parent process do not match the data flow in or out of a child diagram, it is called:

• A) a primitive process.
• B) a disordered pair.
• C) a logical data flow diagram.
• D) unbalanced decomposition.

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Definitions:

Full-Accrual Totals

The sums that reflect all transactions recorded in accordance with the accrual basis of accounting, including revenues when earned and expenses when incurred.

Consolidation Worksheet

A tool used in accounting to combine the financial statements of a parent company and its subsidiaries into a single set of statements.

Fair Value

The estimated price at which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction.

Book Value

The net value of a company's assets minus its liabilities, often used as a measure of the company's worth on its balance sheet.