In the Data Hierarchy, Which of the Following Represents the Smallest

question 39

Multiple Choice

In the data hierarchy, which of the following represents the smallest unit of data?

• A)data field
• B)database
• C)record
• D)file

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Definitions:

Equity Method

An accounting technique used by firms to assess the profits earned from their investments in other companies, representing the income earned proportional to their ownership stake.

Intercompany Sale

Transactions of goods or services between subsidiaries within the same parent company.

Bond Discount

The amount by which the market price of a bond is lower than its principal amount due at maturity.

Equity Method

An accounting technique used to record an investor's proportional ownership in a company by recognizing income and increases in investment for the investor's share of the investee's profits.