A Resource, Event, or Agent About Which Data Are Collected

question 92

Multiple Choice

A resource, event, or agent about which data are collected is called:

• A) an attribute
• B) an entity
• C) a relationship
• D) a query

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Definitions:

Ending Inventory

The value of goods available for sale at the end of an accounting period, calculated by adding purchases to beginning inventory and subtracting the cost of goods sold.

Inventory Turnover

A ratio showing how many times a company's inventory is sold and replaced over a period.

Net Sales

Total sales revenue minus returns, allowances for damaged or missing goods, and discounts.

Quarterly

Occurring every three months or four times a year, often used in the context of financial reports and payments.