VMS/VSAM Is an Example of the _____

question 44

Multiple Choice

VMS/VSAM is an example of the _____.

• A) hierarchical model
• B) file system data model
• C) relational data model
• D) XML data model

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Definitions:

Bad Debts

Debts that are not recoverable and are written off as a loss by the business because they cannot be collected.

Journal Entries

Journal entries are the recordings of financial transactions in the books of accounts, serving as the primary input in the accounting system.

Doubtful Accounts

Accounts receivable considered unlikely to be collected, prompting businesses to create allowances for bad debts.

Bad Debts Adjustment

An accounting entry made to account for invoices that are not expected to be collected due to customer default.