What Is the Difference Between Conceptual and Logical Database Modeling

question 13

Essay

What is the difference between conceptual and logical database modeling?

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Definitions:

Continuous Budget

A 12-month budget that rolls forward one month as the current month is completed.

Rolls Forward

A process in accounting or financial planning where data or balances are brought forward from a previous period to the current one.

Manufacturing Overhead Budget

A detailed plan showing the production costs, other than direct materials and direct labor, that will be incurred over a specified time period.

Non-cash Charges

Expenses reported on the income statement that do not involve a direct cash outflow, such as depreciation or amortization.