Ensuring That All Rows Impacted by the Actions of a Transaction

question 6

Multiple Choice

Ensuring that all rows impacted by the actions of a transaction are protected from changes until the entire transaction is completed is called ________.

• A)statement level consistency
• B)optimistic locking
• C)transaction level consistency
• D)durable transactions

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Definitions:

Aging Analysis

A method used to estimate the collectability of accounts receivable by categorizing receivables by their age (time outstanding).

Uncollectible Accounts Expense

An expense account reflecting the cost of accounts receivable that a company does not expect to collect.

Allowance for Doubtful Accounts

A contra asset account that reduces the total amount of accounts receivable on the balance sheet to reflect the likelihood of some accounts being uncollectible.

Net Credit Sales

The total value of sales made on credit after subtracting any returns and allowances, reflecting the actual sales revenue expected to be collected.