An Index File Consists of Index Records

question 19

Multiple Choice

An index file consists of index records.An index records consists of two parts: a key and a ______.

• A)hash value
• B)node
• C)pointer
• D)value

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Definitions:

Retrospective Adjustment

A change made to the accounting records to correct an error or to apply a different accounting policy as if it had always been applied.

Net Impact

The overall effect of transactions or events on the financial position of a company, often considered in decision-making and reports.

Accounting Principle

Fundamental guidelines or rules that govern the accounting practices and financial reporting of companies.

Accounting Estimate

An approximation of a monetary amount in the absence of a precise means of measurement.