Question

________ is a collection of related accounting data to represents some aspects of an accounting information system.

• A. Accounting process
• B. Accounting database
• C. Database technology
• D. Data model

Answer 1

The correct option is B Accounting database

The data, after being collected, has to be stored so that different people can use them. This requires the creation of a database. A database is a shared collection of interrelated data tables, files or structures, which are designed to meet the varied informational needs of an organisation. Accordingly, accounting database is a collection of related accounting data to represents some aspects of an accounting information system. Database is designed, built and populated (or loaded) with data for a specific purpose.