A Person, Place, or Thing Within a System That Transforms

question 71

Multiple Choice

A person, place, or thing within a system that transforms data is called:

• A) external entity
• B) data store
• C) internal entity
• D) Boundary

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Definitions:

August

The Gregorian calendar's eighth month.

Weighted-Average Method

A costing method that calculates the cost per unit by dividing the total cost by the total number of units produced, treating all units as equal regardless of when they were actually manufactured.

Assembly Department

A division in a manufacturing plant where components are joined together to form a finished product.

Equivalent Units

A concept in cost accounting used to allocate costs to partially completed goods, adjusting for the portion of those goods that is complete.