Which of the Following Statements Is Not True

question 45

Multiple Choice

Which of the following statements is not true?

• A) Indexed random files are dispersed throughout the storage device without regard for physical proximity with related records.
• B) Indexed random files use disk storage space efficiently.
• C) Indexed random files are efficient when processing a large portion of a file at one time.
• D) Indexed random files are easy to maintain in terms of adding records.

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Definitions:

Unrealized Increase

The increase in value of an asset that has not yet been sold or cashed in, thus not yet resulting in actual income.

Recognition

In accounting, recognition refers to the process of including an item in the financial statements of an entity, acknowledging it as an asset, liability, revenue, or expense.

Unrealized Holding

Refers to the increase or decrease in the value of an investment that has not yet been sold by the holder.

Realized Gains

Profits made from selling an asset at a higher price than its purchase cost, which has been actually earned and can be reported in financial statements.