In a Relational Database, the Three Basic Operations Used to Develop

question 27

Multiple Choice

In a relational database, the three basic operations used to develop useful sets of data are

• A) select, project, and where.
• B) select, join, and where.
• C) select, project, and join.
• D) select, from, and join.

Understand the conditions under which an accountant may be civilly or criminally liable.

Learn the ethical and legal obligations of accountants towards their clients, intended third-party beneficiaries, and foreseen users of their work.

Know the ownership and confidentiality aspects concerning working papers in the accounting profession.

Identify the role and oversight functions of the Public Company Accounting Oversight Board and the SEC in relation to public company audits.

---

Definitions:

Operating Department

A unit or division within an organization that is directly involved in performing the primary business activities of the company.

Budgeted Rates

Projected costs or expenses associated with specific activities or operations, used for budgeting and planning purposes.

Actual Rates

The current, real-time rates or prices for services, goods, or financial products in the market.

Transfer Price

The price at which goods or services are traded between divisions within the same company.