Which of the Following Is Not an Output of Physical

question 44

Multiple Choice

Which of the following is not an output of physical design?

• A) Choice of index files
• B) Choice of candidate keys
• C) Placing rows from two tables in the same physical record
• D) Lowering the normal form level of two tables by combining them

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Definitions:

Closing Entries

These are journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts and prepare the company's books for the next period.

Permanent Accounts

These are balance sheet accounts whose balances are carried over to the next accounting period, such as assets, liabilities, and equity accounts.

Income Summary Account

A temporary account used in accounting to transfer the sums of revenues and expenses at the end of an accounting period.

Dividends Declared Account

An account used to record the amount of dividends that a company's board of directors has decided to distribute to its shareholders.