Which Is Not a Benefit of Normalization

question 34

Multiple Choice

Which is not a benefit of normalization?

• A)It improves referential integrity enforcement.
• B)It minimizes data redundancy.
• C)It accommodates future growth of the database.
• D)It allows more than one person to use the data at the same time.

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Definitions:

Discretionary Accounting

The practice of using judgment in financial reporting and making decisions on accounting policies where alternatives exist.

Covenant Violations

Occurrences when a borrower fails to meet the terms of a loan agreement, potentially leading to penalties or loan default.

Current Ratio

A financial metric that evaluates a firm's capacity to settle debts due within a year by comparing its current assets to its current liabilities.

Accounting-Based Covenants

Agreements or clauses within contracts that require a borrower to meet certain financial metrics or conditions, based on accounting figures.