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Below are three situations in which the Data Definition Language (DDL),the Data Manipulation Language (DML),or the Data Query Language (DQL)of a database management system will be used.Indicate on the line beside each situation which of the languages would likely be used.
________ A.A programmer uses COBOL to make revisions to the company's payroll application.
________ B.The zip code file in a customer master file is expanded to accommodate the nine digit "zip plus 4" zip codes.
________ C.The personnel director requests a special report regarding the number of employees in the company with a post-secondary education.
Income Summary
A temporary account used in accounting to summarize all income and expenses for a period, closing the books and preparing them for the next period.
Beginning Inventories
The value of goods available for sale at the start of an accounting period, carried over from the end of the previous period.
Ending Inventories
The worth of merchandise ready for purchase at the conclusion of a financial period.
Interest Expense
Costs incurred by a borrower for the use of borrowed money, typically paid as a rate on loans or debt.
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