In a Database Containing (Among Others) Five Relations--VENDORS, PURCHASE_REQUISITIONS, PURCHASE_ORDERS

question 84

Multiple Choice

In a database containing (among others) five relations--VENDORS, PURCHASE_REQUISITIONS, PURCHASE_ORDERS, PURCHASE_RECEIPTS, INVENTORY, and EMPLOYEES--you would expect that the attribute Vend_No (vendor number) would be the primary key in the ____ relation.

• A)VENDORS
• B)PURCHASE_ORDERS
• C)PURCHASE_RECEIPTS
• D)EMPLOYEES

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Definitions:

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that guide companies in preparing financial statements globally.

Cash-Basis Accounting

An accounting method where revenues and expenses are recorded only when cash is received or paid, irrespective of when the transactions occurred.

General Journal

A primary accounting record used to record all types of accounting transactions including both debits and credits.

Ledger

A book or collection of financial accounts.