A _____  Is Software for Creating, Storing, Maintaining, and Accessing

question 117

Multiple Choice

A _____  is software for creating, storing, maintaining, and accessing database files.

• A)database management system
• B)data hierarchical system
• C)database modelling tool
• D)data warehousing tool

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Definitions:

Accounts Receivable

Money owed to a company by its customers for goods or services that have been delivered but not yet paid for.

Direct Write-off

A method for recognizing bad debt expense when a specific account receivable is determined to be uncollectible, directly reducing accounts receivable and recognizing the expense.

Bad Debt Expense

An accounting expense recognized for receivables that are no longer considered collectible, impacting both the balance sheet and income statement.

Uncollectible

Refers to debt or receivables that cannot be recovered or are very unlikely to be paid by debtors.