A logical representation of database data, called the data model, is constructed by developers after building a database
Indicate whether the statement is true or false
FALSE
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All of the following statements are true about the integrated test facility (ITF) except
a. production reports are affected by ITF transactions b. ITF databases contain "dummy" records integrated with legitimate records c. ITF permits ongoing application auditing d. ITF does not disrupt operations or require the intervention of computer services personnel
Receivables from company owners and officers should be disclosed separately on the balance sheet
Indicate whether the statement is true or false
Answer the following statements true (T) or false (F)
Accounting for post-retirement benefits is very different from pension accounting.
Bonds that are unsecured and simply backed by the good name of the issuing company are known as:
a. indentures b. debentures c. junk bonds d. serial bonds e. sinking funds