When Two Data Flow Diagrams (DFDs) Have Equivalent External Data

question 104

Multiple Choice

When two data flow diagrams (DFDs) have equivalent external data flows, we say that the two data flow diagrams are:

• A) congruent
• B) similar
• C) balanced
• D) equal

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Definitions:

Incurred Expense

An expense that has been recognized in the accounting period in which it is incurred, regardless of when the payment is made.

Total Liabilities

The sum of all financial debts or obligations a company owes, shown on the balance sheet.

Expense Account

An account where business-related expenses are recorded, often used for tracking purposes for budgeting or tax deductions.

Incurred

Expenses, losses, or liabilities that have been suffered or assumed in the course of conducting business.