The Following Queries Produce the Same Results

question 14

True/False

The following queries produce the same results.
select customer_name,customer_city
from customer,salesman
where customer.salesman_id = salesman.salesman_id
and salesman.lname = 'SMITH';
select customer_name,customer_city
from customer
where customer.salesman_id =
(select salesman_id
from salesman
where lname = 'SMITH');

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Definitions:

Control Account

An account used to summarize and control the total of individual subsidiary ledger accounts, such as accounts receivable or accounts payable, facilitating the integrity of financial information.

Subsidiary Ledger

A detailed ledger that contains the individual accounts with a common characteristic, linked to a general ledger account.

Accounting Information System

A system used to collect, store, manage, process, retrieve, and report financial data for the users.

Manual Accounting System

A system in which someone performs each of the steps in the accounting cycle by hand.