Which Would Most Likely NOT Be an Entity on an ERD

question 66

Multiple Choice

Which would most likely NOT be an entity on an ERD?

• A)Student
• B)Professor
• C)Class
• D)Practice
• E)Enroll

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Definitions:

Equivalent Units

A concept used in process costing that converts partially completed units into a smaller number of fully completed units to simplify cost calculations.

FIFO Method

An accounting method where the first items added to inventory are the first ones to be sold or used.

Equivalent Units

A concept used in cost accounting to express the amount of work done by manufacturers in terms of fully completed units of output.

Direct Materials

Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the production costs.