Albert Creates a Relational Database to Store Employee Performance Statistics

question 120

Multiple Choice

Albert creates a relational database to store employee performance statistics. He stores each employee's data in independent rows and creates a column named "Employee Number" to assign unique numbers to each employee. This column is referred to as a(n) ________.

• A) primary key
• B) identifier
• C) foreign key
• D) functionally dependent record

Recognize the cost constraint in providing financial information.

Understand the basic assumptions underlying financial accounting, such as the going concern assumption.

Identify and understand the elements of financial statements (assets, liabilities, equity, revenue, and expenses).

Comprehend the rationale behind using historical cost for asset valuation in financial statements.