What Are the Rules That Help Ensure the Quality of Information

question 138

Multiple Choice

What are the rules that help ensure the quality of information?

• A) Information integrity
• B) Integrity constraints
• C) Relational integrity constraints
• D) Business-critical integrity constraints

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Definitions:

Partial Equity Method

An accounting approach where an investor recognizes investment income only to the extent that dividends are received from the investee, differing from the full equity method.

Consolidated Worksheet

An accounting tool used to combine and organize the financial information of a parent company and its subsidiaries for reporting purposes.

Adjustments

Entries made in accounting to record expenses or revenues in the period they occur rather than when cash is paid or received, ensuring accuracy in financial statements.