Which of the Following Activities Is NOT Significant to the Advancement

question 9

Multiple Choice

Which of the following activities is NOT significant to the advancement of information technology?

• A)enterprise resource planning software
• B)emergence of electronic commerce
• C)theory of constraints
• D)decision support systems

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Definitions:

Provision for Loss

An accounting process to allocate anticipated losses from bad debts, depreciation, or other contingencies.

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that are becoming the global standard for the preparation of public company financial statements.

Borrowing Costs

Interest and other costs that an entity incurs in connection with the borrowing of funds.

Development Costs

Costs incurred in the design and implementation of new products or processes, which can often be capitalized and amortized over time.