The Term DBA Refers to the ________

question 26

Multiple Choice

The term DBA refers to the ________.

• A) database accessor
• B) database auditor
• C) data business auditor
• D) database administrator
• E) data business administrator

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Definitions:

Market Method

An appraisal technique used to determine the value of an asset based on the current market price of comparable assets.

Replacement Cost

The cost to replace an asset with another of similar kind and quality at current prices, often considered in insurance assessment and accounting.

LIFO Liquidations

Occurs when a company using the Last-In, First-Out inventory method sells off older inventory items, potentially resulting in a lower cost of goods sold and higher profit.

Accounting Treatment

Refers to the method of applying accounting principles and rules to transactions and financial events in a company’s financial statements.