The Microsoft Access 2013 Data Type of AutoNumber Is Used

question 30

Multiple Choice

The Microsoft Access 2013 data type of AutoNumber is used when there is a specific need for a ________.

• A) foreign key
• B) primary key
• C) surrogate key
• D) spare key
• E) secondary key

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Definitions:

Adjustment

An accounting entry made into the books before the preparation of financial statements to allocate income and expenditure to the correct period.

Balance Sheet Approach

A method of accounting that focuses on reporting asset, liability, and equity balances.

Bad Debts Expense

Bad debts expense represents the loss that a company anticipates or realizes due to the inability to collect payments from customers or clients who have failed to fulfill their financial obligations.

Allowance for Doubtful Accounts

An accounting provision that represents the estimated amount of receivables that may not be collected, reducing the net value of accounts receivable.