The Unified Modeling Language

question 34

Multiple Choice

The Unified Modeling Language:

• A) is a notation useful for graphically depicting an object-oriented analysis or design model.
• B) is used in traditional ERD modeling.
• C) was developed by E.F. Codd.
• D) is a SQL sublanguage.

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Definitions:

Accumulated Depreciation

The total amount of depreciation expense that has been recorded for a fixed asset, reducing its book value on the balance sheet over time.

Income Statement Columns

Sections within an income statement that separate financial data into categories, such as revenues, expenses, and net income, to facilitate analysis and understanding of a company's financial performance.

Adjusting Entries

Accounting records created at the closing of an accounting period for the purpose of assigning revenues and expenses to the timeframe in which they truly took place.

Adjusted Trial Balance

A financial statement that lists all the accounts and balances after adjustments have been made.