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ACTG 313 FINAL EXAMINATION / MOST RECENT VERSION WITH WELL-DETAILED QUESTIONS AND ANSWERS / GET IT 100% CORRECT ANSWERS FROM VERIFIED RESOURCES / ALREADY GRADED A+

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ACTG 313 FINAL EXAMINATION / MOST RECENT VERSION WITH WELL-DETAILED QUESTIONS AND ANSWERS / GET IT 100% CORRECT ANSWERS FROM VERIFIED RESOURCES / ALREADY GRADED A+

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Accounting / Information Systems
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Accounting / Information Systems
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Accounting / Information Systems

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Uploaded on
November 25, 2025
Number of pages
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Written in
2025/2026
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Exam (elaborations)
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ACTG 313 FINAL EXAMINATION / MOST
RECENT VERSION WITH WELL-DETAILED
QUESTIONS AND ANSWERS / GET IT 100%
CORRECT ANSWERS FROM VERIFIED
RESOURCES / ALREADY GRADED A+



Database
a collection of organized data that allows access, retrieval, and use of
data
Why were databases developed?
To address the proliferation of redundant data in the files of systems
using the file approach
What is the goal of databases?
Create an organization-wide database that stores all of the data
needed to operate the business while linking data across various
functions and eliminating redundancy
Record
a collection of related data elements
Rows in excell
Fields
columns in the table; each field describes a characteristic of the
record
File
collection of related records
Database management system

,the program that manages and controls the data and the interfaces
between the data and the application programs that use the data
stored in the database
database system
the database, the DBMS, and the application programs that access
the database through the DBMS
Database Administrator (DBA)
the person responsible for coordinating, controlling, and managing
the database
Online transaction processing database (OTPD)
database containing detailed current transaction data, usually in third
normal form. Focuses on throughput, speed, availability,
concurrency, and recoverability.
Data warehousr
very large databases containing detailed and summarized data for a
number of years used for analysis rather than transaction processing
Data analytics
analyzing large amounts of data for strategic decision making
Business Intelligence
analyzing large amounts of data for strategic decision making
Two main business intelligence techiniques:
1. Online analytical processing (OLAP)
2. Data mining
Online Analytical processing (OLAP)
using queries to investigate hypothesized relationships among data
Data mining
the use of a variety of statistical analysis tools to uncover previously
unknown patterns in the data stored in databases or relationships
among variables
Advantages of Database systems
1. Data integration
2. Data sharing

, 3. Minimal data redundancy and data inconsistencies
4. Data independence
5. Cross-functional analysis
The logical view of a database:
presents data as they would be perceived by end users.
Physical view
the way data are physically arranged and stored in the computer
system
Schemas
a description of the data elements in a database, the relationship
between among them, and the logical model used to organize and
describe the data
External Schemas
an individual users view of PORTIONS of a database; also called
subschema
Conceptual schemas
The organization-wide view of the entire database that list all data
elements and the relationships between them
Internal schema
a low-level view of the entire database describing how the data are
actually stored and accessed
T or F: each schema grants a specific type of access right
true
Four basic access rights can be granted in subschemas
Create
Read
Update
Delete
Data dictionary
information about the structure of the database, including a
description of each data element
Data Definition Language (DDL)
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