The Logical Structure of a Database Is Described by the

question 104

Multiple Choice

The logical structure of a database is described by the

• A)data dictionary.
• B)schema.
• C)database management system.
• D)context diagram.

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Definitions:

Job Order Cost Accounting

A cost accounting system in which costs are assigned to specific jobs or batches and is used for custom orders.

T Accounts

A type of graphical representation used in accounting to depict accounts, where the left side of the "T" records debits and the right side records credits.

Transactions

Financial events that involve the transfer of resources between two parties, impacting the financial position of an entity.

Cost Flow

The process of tracking the progression of costs as they move through a company's production process and into the financial statements.