During Which of the Following Phases Does a Systems Analyst

question 111

Multiple Choice

During which of the following phases does a systems analyst identify the required programs and the relationship among each program, as well as input, output, and database specifications?

• A) storage design
• B) database design
• C) program design
• D) input and output design

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Definitions:

Valuation Allowance

A contra-account used to reduce the carrying value of deferred tax assets if it is more likely than not that some portion will not be realized.

U.S. GAAP

Generally Accepted Accounting Principles as practiced in the United States, a framework of accounting standards, principles, and procedures.

Reversing Temporary Difference

A temporary difference that will result in deductible amounts in future years, affecting taxable income.

Originating Temporary Difference

An originating temporary difference in accounting refers to the initial differences between the book value of an asset or liability and its tax base, which will result in taxable or deductible amounts in the future.