Examlex
Which of the following is not a source for user requirements during the requirements analysis stage of developing a database system?
Balance Sheet Account
An account reported on the balance sheet that includes assets, liabilities, and shareholders' equity at a specific point in time.
Income Statement Account
Accounts that participate in the composition of the income statement, including revenues, expenses, gains, and losses.
Proper Adjustments
Corrections or updates made to financial records to ensure they accurately reflect the company's financial position.
Fiscal Year
A twelve-month period used for accounting purposes and preparing financial statements, which may not align with the calendar year.
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