Although the DBMS Is Designed to Recover a Database to a Previous

question 59

Short Answer

Although the DBMS is designed to recover a database to a previous consistent state when an interruption prevents the completion of a required set of transactions, the transactions themselves are defined by the end user or programmer and must be _____ correct.

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Definitions:

Correcting Entries

Adjustments made in the accounting records to rectify mistakes made in previous financial transactions or entries.

Post-closing Trial Balance

A list of all accounts and their balances after closing entries are made, used to verify the equality of debits and credits.

Balance Sheet Accounts

Accounts that are reported on the balance sheet and include assets, liabilities, and equity sections, reflecting the financial position of a company at a specific time.

Owner's Equity

The residual interest in the assets of a business after deducting its liabilities.