Case Access 7-2 Andrew Is an Accountant with a Large

question 546

Multiple Choice

Case Access 7-2 Andrew is an accountant with a large investment firm in New York. He keeps an Access database of travel expenditures for all of the auditors within the Oversight and Supervision Division. His database is updated nightly as part of the Computer Operations critical path runtime workload. During your initial discussion with Andrew, he raises a concern regarding how changes to the field data will affect his calculations. You explain to Andrew that if an amount in either of the fields changes, the result in the calculated field ____.

• A) remains the same
• B) is replaced by pound signs (#)
• C) will show the new result
• D) is null

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Definitions:

Residual Value

The estimated value that an asset will be worth at the end of its useful life, often considered in leasing or depreciation calculations.

Double-Declining-Balance

An accelerated method of depreciation that doubles the regular depreciation rate, emphasizing higher depreciation expenses in the earlier years of an asset's life.

Depreciation Expense

An accounting method of allocating the cost of a tangible asset over its useful life, reflecting wear and tear, deterioration, or obsolescence.

Salvage Value

The forecasted value of an asset at the termination of its utility period.