The Logical View of a Database

question 10

Multiple Choice

The logical view of a database:

• A) shows how data are organized and structured on the storage media.
• B) presents an entry screen to the user.
• C) allows the creation of supplementary reports.
• D) presents data as they would be perceived by end users.
• E) shows the relationships between entities and attributes.

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Definitions:

Consolidated Financial Statements

Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as those of a single economic entity.

Entity Concept

An accounting principle that treats a business as a separate entity from its owners for financial reporting purposes.

NCI

Non-Controlling Interest, which refers to the ownership in a subsidiary not held by the parent company, represented in the equity section of the consolidated financial statements.

Liability

A financial obligation or debt owed by an individual or entity to another party that has to be paid back in the future.