Which of the Following Is Not One of the Popular

question 15

Multiple Choice

Which of the following is not one of the popular documentation methods for processes and systems presented in the textbook?

• A)Process maps
• B)Document flowcharts
• C)Entity relationship diagram
• D)Document creation map

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Definitions:

Closing Entries

These are journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts and prepare the company's books for the next period.

Permanent Accounts

These are balance sheet accounts whose balances are carried over to the next accounting period, such as assets, liabilities, and equity accounts.

Income Summary Account

A temporary account used in accounting to transfer the sums of revenues and expenses at the end of an accounting period.

Dividends Declared Account

An account used to record the amount of dividends that a company's board of directors has decided to distribute to its shareholders.