Which of the Following Is True About Identifiers of Entities

question 77

Multiple Choice

Which of the following is true about identifiers of entities?

• A) Identifiers must be unique.
• B) Identifiers are not normally used in a naming role.
• C) The value of an identifier may identify a set of entity instances.
• D) Identifiers may not be more than two attributes.
• E) An identifier in the E-R model is equivalent to a key in the relational model.

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Definitions:

Allowance for Doubtful Accounts

A contra-asset account used to estimate the portion of accounts receivable that is expected to be uncollectible.

Percentage of Credit Sales Method

An accounting method used to estimate bad debt expense by applying a fixed percentage to the total credit sales of a period.

Credit Sales

Sales made by a business on credit, where payment is collected at a later date.

Bad Debt Expense

The estimated amount of receivables that a company does not expect to collect.