A Company Using a Centralized Database Approach Might Not Maintain

question 73

Multiple Choice

A company using a centralized database approach might not maintain a relational table for ACCOUNTS RECEIVABLE. Rather, accounts receivable balances at any point in time could be computed as the difference between the relations for which of the following continuous events?

• A) SHIPMENTS and SALES_INVOICES
• B) SALES_INVOICES and CASH_RECEIPTS
• C) SHIPMENTS and CASH_RECEIPTS
• D) CUSTOMER and SALES_INVOICES

---

Definitions:

Countertrade Agreements

Foreign trade agreements that involve bartering products for other products instead of for currency.

Products

Items or services that are created through a process and are offered for sale or use.