What Is a Primary Key

question 32

Multiple Choice

What is a primary key?

• A)The password used to protect a database
• B)A collection of information that you organize and access according to the logical structure of that information.
• C)A field or group of fields that uniquely describes each record in a database
• D)The authorization key that establishes the usage rights for the database

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Definitions:

Cost Allocation

Cost Allocation is the process of identifying, aggregating, and assigning costs to cost objects such as products, departments, or projects to accurately represent where expenses are incurred.

Predetermined Overhead Rate

A predetermined overhead rate is an estimated charge per unit of activity used to allocate manufacturing overhead costs to products or job orders, based on anticipated costs and activity levels.

Direct Material

Raw materials that can be directly attributable to the production of finished goods in a manufacturing process.

Job J904

A specific project or job, designated by the identifier J904, within a company's job costing system.