A(n) _____ Is the Equivalent of a Field in a File

question 57

Multiple Choice

A(n) _____ is the equivalent of a field in a file system.

• A) attribute
• B) entity
• C) relationship
• D) constraint

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Definitions:

Financial Accounting Standards Board

An independent organization responsible for establishing and improving standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information.

SEC

The Securities and Exchange Commission, a U.S. government agency that oversees and regulates the securities markets to protect investors.

Accounting Standards

Guidelines set by regulatory bodies that dictate how financial transactions and statements should be recorded and reported.

FASB

The Financial Accounting Standards Board, an organization responsible for establishing accounting and financial reporting standards in the United States.