Which Type of Data File Access Starts from the Beginning

question 14

Multiple Choice

Which type of data file access starts from the beginning of the file and proceeds to the end of the file?

• A)Direct access
• B)Sequential access
• C)Input access
• D)Output access
• E)None of the above

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Definitions:

Depreciation Expense

The systematic allocation of the cost of a tangible asset over its useful life, recognizing the decrease in value of the asset over time.

Inventory Account

An account on a company’s balance sheet that represents the value of the goods that are ready for sale but have not yet been sold.

Consolidation Adjustment

Adjustments made during the preparation of consolidated financial statements to eliminate the effects of inter-company transactions among entities within a single group.

Contingent Liability

A liability that may occur depending on the outcome of a future event.