A data dictionary is a computer file describing the data items of an accounting database.

Name: A data dictionary is a computer file describing the data items of an accounting database.
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A data dictionary is indeed a collection of descriptions of the data objects or items in a data model for the benefit of programmers and others who need to refer to them. In the context of an accounting database, it would describe the nature, type, and purpose of each data item it contains.

A Data Dictionary Is a Computer File Describing the Data