Which of the Following Is Not Part of the Database

question 42

Multiple Choice

Which of the following is not part of the database development process?

• A)Interviews with users lead to database requirements.
• B)Database requirements are summarized in a data model.
• C)An external verification agency validates the data model.
• D)The database model is transformed into a database design.

---

Definitions:

Allowance for Doubtful Accounts

An accounting provision made by a company to account for accounts receivable that might not be collected.

Bad Debts Expense

Financial accounting charge for accounts receivable that a company does not expect to collect.

Allowance Method

The Allowance Method is an accounting technique that estimates and accounts for potential uncollected receivables or bad debt expenses.

Accounts Receivable

Amounts due from customers to a business for goods delivered or services completed but not yet compensated.