An Audit Trail of Database Changes Is Kept by A

question 73

Multiple Choice

An audit trail of database changes is kept by a:

• A) change control device.
• B) subschema.
• C) before image.
• D) journalizing facility.

---

Definitions:

Fixed Costs

Expenses that do not change with the level of production or sales over a certain period, such as rent and salaries.

Activity-Based Costing

A method of accounting that identifies the activities a firm performs and assigns costs to those activities based on their use of resources, aiming to better understand business processes and costs.

Two-Stage Allocation Process

A method used in cost accounting to assign indirect costs to products or services, involving an initial allocation to departments and a subsequent allocation to specific products or services.

Cost of Activities

The expenses related to specific activities or projects within a company.