Briefly describe the function of the DBMS in a database system
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The DBMS creates the database and the tables and structures within it. The DBMS also reads and updates the database data. It receives requests from application programs to perform data maintenance tasks. These requests are translated into actions that are performed on the database. In addition to maintaining the user data within the database, the DBMS also maintains the database structures. The DBMS also enforces any rules that have been defined to govern the values of the data, such as data type requirements and referential integrity constraints. The DBMS controls concurrency issues, which deal with the unwanted interruption of one user's work by another user's work. As the only point of entry into the database, the DBMS also provides security for the database to restrict users' access to only the data that they have authority to read or modify. Finally, the DBMS is responsible for the creation of backup copies of the database data and for restoring the database in case a recovery is required.
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The T-account approach:
A. shows cash provided as credits and cash used as debits. B. does not determine the change in each balance sheet account. C. may be used with the direct method. D. creates one big T-account for cash that replaces separate schedules to show all the changes in the cash account.
On a retained earnings statement, how is the ending unappropriated retained earnings balance computed?
a. Adding net income for the year and current year appropriations to the beginning-of-the-year balance, and then subtracting dividends paid to stockholders. b. Adding any dividends and current year appropriations and then subtracting net income for the year from the beginning-of-the-year balance. c. Adding net income for the year to the beginning-of-the-year balance, and then subtracting any dividends and current year appropriations. d. Adding net income for the year to the beginning-of-the-year balance, and then subtracting any dividends, current year appropriations and stock splits. e. Adding net income for the year to the beginning-of-the-year balance, and then subtracting unappropriated retained earnings.
What approach to job design is likely to be most productive for knowledge workers:
a. strict demarcation between roles b. worker involvement in crafting their own jobs c. trade union involvement d. Taylorist separation of conception from execution
Job 5432 was recently completed. The following data have been recorded on its job cost sheet: Direct materials$40,610 Direct labor-hours 1,147DLHsDirect labor wage rate$11per DLHNumber of units completed 3,100unitsThe company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $20 per direct labor-hour.Required:Compute the unit product cost that would appear on the job cost sheet for Job 5432.
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