Chapter 11: Review Question: 1. Explain the main differences between a file processing system and a database system ANS: Some main differences between a database management system and a file processing system are: * Both systems contain a collection of data and a set of programs which access that data. A DBMS coordinates both the physical and the logical access to the data‚ whereas a file-processing system coordinates only the physical access. * A DBMS reduces the amount of data duplication
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professional conduct is clear that an accountant should follow all the six principles so that a healthy work environment could be created in the interest of the company‚ society and nation. The second discussion is focused on evaluation of ethicality of accounting activities. Manipulating the financial statements for personal interest or for loyalty towards company or its executives is unethical and the person responsible for such act will be punishable. Misstatement of financial statements is ethically wrong
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Introduction to Oracle 9i: SQL Name: _______ Junel L Cofino Table of Contents Introduction: I-7 - Relational and Object Relational Database Management System I-10 - System Development Life Cycle I-12 - Relational Database Concept I-20 - Relational Database Properties I-24 - Tables used in the course Chapter 1: Writing Basic SELECT SQL Statements 1-4- Basic Select Statement 1-5- Selecting All Columns 1-6- Selecting Specific Columns
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is provided for general guidance only and on the understanding that it does not represent‚ and is not intended to be‚ advice. Whilst care has been taken in its preparation‚ it should not be used as a substitute for consultation with professional accounting‚ tax‚ legal or other advisors. Before making any decision or taking any action‚ you should consult with an appropriate specialist or professional. No warranty is given to the correctness of the information contained in this document‚ or its suitability
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gooda available for sale. -the consistency principle states that the busineses should use the same accounting methods from period to period. -under the FIFO‚ the ending inventory is based on the cost of the most recent purchases. -the value of purchases remains the same irrespective of the inventory valuation method used. -using FIFO‚ the COGS is based on the oldest purchases. -the accounting conservatism principle requires that financial statements should report LEAST favorable figures. -do
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International Journal of Computer Applications (0975 – 888) Volume 47– No.12‚ June 2012 Database Security and Encryption: A Survey Study Iqra Basharat Farooque Azam National University of Sciences and Technology (NUST)‚ H-12‚ Islamabad‚ Pakistan National University of Sciences and Technology (NUST)‚ H-12‚ Islamabad‚ Pakistan ABSTRACT Security in today’s world is one of the important challenges that people are facing all over the world in every aspect of their lives. Similarly
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Accounting: Topic 6: Analysis And Interpretation Of Financial Statements (Part 2) Capital Structure Analysis Proportion of debt financing relative to equity financing (=gearing or leverage) * Reflects the entity’s financing decisions * Investments in assets are funded externally by liabilities‚ or internally by owner’s as shown in accounting equation (A=L+OE) Debt to equity ratio: Total liabilities/ Total equity x 100=x% Debt ratio: Total liabilities/ Total asset x 100=x%
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Cost Accounting -- MIDTERM 1 1) Pointed Pencil company incurs the following costs in its manufacture of pencils. Classify each one of them according to one of the value chain functions: Functions: A) Research and Development B) Design of products‚ services‚ and processes. C) Production D) Marketing E) Distribution F) Customer Service G) Strategy and Administration ____ 1) Cost of wood used in manufacture of pencils. ____ 2) Cost of wood used in packing cartons to ship pencils. ____
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Costs assigned to the building of a house should appear on the income statement when Answer a. the purchase order to manufacture the house is received. b. the house is sold. c. cash is collected for the sale of the house. d. the house is completed. The basic document for keeping track of costs in a job order costing system is a Answer a. labor time card. b. job order cost card. c. process cost report. d. materials requisition form. The following information is available at the
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BM6026 - Managerial Accounting & Finance Mini Assignment - Sem 1 2014/2015 Name : Suriati Binti Yusse Matric no : MB1412199T Class : Tuesday - 7.00PM - 10.00PM product selling price Variable Cost : Material : Extract of Tongkat Ali Other Ingredients Packing Material Overhead Cost : Drying cost of liquid Other Overhead Cost Labour Cost : Processing Packaging Total Variable Cost Unit Contribution Margin Expected volume sales % of total sales Weighted Contribution Q1 : capsule
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