Case-Based Critical Thinking Questions

question 72

Multiple Choice

Case-Based Critical Thinking Questions
Case 9-2
Latham works in the logistics department for a large city bus system.  As routes are changed, Latham accesses the internal database to ensure all records are accurate.  The Bus Route System database includes a one-to-many relationship between the Bus Number and the Bus Routes with Bus ID as the common field.  This allows the two tables to be joined to create a query based on data from both tables:  Bus Number and Bus Routes.
-A join that relates records from the Bus Number table with the Bus Routes table based on the same Bus ID is an example of a(n) ____ join.

• A)inner
• B)outer
• C)self
• D)common

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Definitions:

Equity Method

An accounting technique used by companies to record their investments in other companies, based on the equity or ownership stake in those companies.

Amortization

The process of gradually writing off the initial cost of an asset over its useful life, applicable to intangible assets.

Acquisition Differential

The gap between what is paid to buy a company and the net worth of its recognizable assets and debts.

Equity Method

A financial recording method for logging investments in subsidiary entities where the investor has considerable sway but lacks complete dominance.