Which of the Following Creates, Reads, Updates, and Deletes Data

question 81

Multiple Choice

Which of the following creates, reads, updates, and deletes data in a database while controlling access and security?

• A)Database element
• B)Database management system
• C)Data governance
• D)Data File

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Definitions:

Ending Inventory

Ending inventory is the total value of goods available for sale at the end of an accounting period, calculated as beginning inventory plus purchases minus cost of goods sold.

Conversion Costs

The combined costs of direct labor and manufacturing overhead and conversion costs are used to transform raw materials into finished products.

Equivalent Unit

A concept in cost accounting used to apportion costs to partially completed goods, treating them as a fraction of a fully completed unit.

Process Costing System

An accounting methodology used to allocate costs to units of product in continuous processes or industries where the products are indistinguishable from each other.