Referential Integrity Should Be Enforced in a Database with Related

question 60

Multiple Choice

Referential integrity should be enforced in a database with related tables because it:

• A) creates a primary key in every table of a database.
• B) helps ensure invalid data is not entered into a table.
• C) makes the database easier to repair.
• D) helps ensure data is automatically updated.

Recognize the importance and method of initial investment recording at cost.

Discern the impact of unrealized holding gains and losses on net income and equity, depending on the category of the investment.

Grasp the rules for consolidation, including the percentage of ownership that generally signifies control.

Distinguish between equity securities that do and do not qualify as investments in securities (e.g., common stocks, preferred stocks, convertible bonds, stock options).

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Definitions:

Marketplace

This is a space, physical or online, where buyers and sellers come together to exchange goods and services.

SLCSP Premium

The second lowest cost Silver plan premium, which is used to determine premium tax credit eligibility in health insurance marketplaces.

Earned Income Credit

A tax credit that can be refunded to individuals and families with low to moderate income who are working, especially those who have children.

Refundable

Pertaining to certain tax credits or payments that can be refunded to the taxpayer if they exceed the amount of taxes owed.