Explain the Term "Orphan Record" and How to Avoid Creating

question 41

Essay

Explain the term "orphan record" and how to avoid creating one in an Access relational database.

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Definitions:

Initial Value Method

An accounting technique where investments are recorded at their original purchase cost, without subsequent adjustment for increases or decreases in value.

Intra-entity Transfers

Transactions of goods, services, or resources between units within the same organization, potentially requiring adjustments for financial reporting.

Separate Income Tax Returns

Tax filings completed individually by entities or divisions of a larger corporation, rather than as a consolidated group.