The Process of Reading an Actual Database Schema and Producing

question 31

True/False

The process of reading an actual database schema and producing a data model from that schema is called reverse engineering.

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Definitions:

T Accounts

A tool used in accounting to represent the debit and credit sides of a transaction for individual accounts.

Trial Balance

An accounting report that lists the balances of all ledgers summarized into debit and credit columns, used to verify the accuracy of bookkeeping entries.

Stockholders' Equity

The owners' residual interest in a corporation, calculated as total assets minus total liabilities, representing the net worth.

Posting Errors

Mistakes that occur when transferring journal entries to the ledger accounts, which can lead to discrepancies in financial records.