COGNITIVE ASSESSMENT Complex DBMSs Maintain a Listing of Activities That

question 148

Multiple Choice

COGNITIVE ASSESSMENT Complex DBMSs maintain a listing of activities that modify the contents of a database. What is this listing called?

• A) recovery disk
• B) backup
• C) index
• D) log

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Definitions:

Adjusting Entries

Adjusting entries are journal entries made at the end of an accounting period to update income and expense accounts and ensure that the financial statements reflect the accrual basis of accounting.

Cash Account

A financial account that records cash transactions, including receipts and payments, showing the cash balance available at any given time.

Adjusting Entries

Accounting entries made at the end of an accounting period to allocate revenue and expenses to the period in which they actually occurred.

Accounting Errors

Mistakes made in recording financial transactions or preparing financial statements.