Which of the Following Consists of Rules and Standards That

question 120

Multiple Choice

Which of the following consists of rules and standards that define how a database organizes data?

• A)data standard
• B)data model
• C)rules-based integration
• D)object-relation

---

Definitions:

End-of-period Spreadsheet

A reporting tool used in accounting to compile all balances from ledgers, facilitating the preparation of financial statements.

Trial Balance

A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account columns to ensure accuracy in the financial statements.

Closing Entries

Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts.

General Ledger

The master accounting document that contains all the financial accounts and transactions of a company.