One Disadvantage of File Processing Systems Is

question 127

Multiple Choice

One disadvantage of file processing systems is:

• A) reduced data duplication.
• B) program-data independence.
• C) limited data sharing.
• D) enforcement of integrity constraints.

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Definitions:

Unadjusted Trial Balance

A preliminary report of all accounts in the general ledger, before any adjusting entries are made to prepare financial statements.

Interim Financial Reports

financial statements prepared and published at intervals shorter than a fiscal year, such as quarterly or semi-annual reports.

Fiscal Year

A 12-month period used for accounting purposes and preparing financial statements, which may not align with the calendar year.

Supplies Expense

Costs associated with consumable items or supplies used in the day-to-day operations of a business.