A(n) ____ Archives Only Files That Have Been Modified Since

question 44

Multiple Choice

A(n) ____ archives only files that have been modified since the previous incremental or full backup.

• A) full backup
• B) incremental backup
• C) differential backup
• D) synthetic full backup

Understand how the process of journalizing differs from posting.

Identify common errors in the trial balance and their rectification.

Learn about the role and structure of the chart of accounts.

Understand basic accounting concepts such as debits, credits, and the normal balance of various types of accounts.

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Definitions:

Efficiency Variances

Refers to the differences between the actual and standard costs attributable to efficiency in using resources, often analyzed in labor and variable overhead.

Predetermined Overhead Rate

An estimated rate used to assign manufacturing overhead costs to individual units of production, based on a chosen activity base.

Denominator Level

In cost accounting, it refers to the standard quantity or activity used in calculating the predetermined overhead rate.

Variable Overhead Rate

The rate at which variable overhead costs are allocated to products, changing with the level of production.