A Module of Code That May Be Written in a Proprietary

question 19

Multiple Choice

A module of code that may be written in a proprietary language such as Oracle's PL/SQL that implements business rules on a database server is called a(n) :

• A) persistent module.
• B) function.
• C) application component.
• D) stored procedure.

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Definitions:

Closing Entries

Entries recorded at the conclusion of an accounting cycle to shift balances from temporary accounts to permanent ones.

Adjusted Trial Balance

A list of all the accounts and their balances after adjusting entries have been made, used to verify the equality of debits and credits and to prepare financial statements.

Dividends Account

An account used to record the distribution of earnings to shareholders, often in the form of cash or additional shares.

Trial Balance

A trial balance is a bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal.