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The entity relationship diagram (ERD) represents the _____ database as viewed by the end user.
Liabilities
A company's financial debts or obligations that arise during the course of business operations, required to be settled over time through the transfer of economic benefits.
Creditors
Individuals or entities to whom a company owes money or has financial obligations, typically arising from purchase of goods or services on credit.
Accounts Payable
A liability account tracking money owed by a business to suppliers or creditors for goods and services received.
Revenue Account
An account that records sales, services, or other income earned by a business.
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