A company using a centralized database approach to data management might not maintain a relational table for ACCOUNTS PAYABLE. Rather, accounts payable balances at any point in time could be computed as the difference between the relations for which of the following continuous events?
A) PURCHASE_ORDERS and INVENTORY_RECEIPTS
B) INVENTORY and INVENTORY_RECEIPTS
C) VALID_ INVOICES and INVENTORY_RECEIPTS
D) VALID_ INVOICES and CASH_DISBURSEMENTS

Question

Quizplus · Accepted Answer

Accounts payable balances are typically computed as the difference between valid invoices (amounts the company owes to its suppliers) and cash disbursements (amounts the company has already paid). This reflects the outstanding amount the company still owes.

A Company Using a Centralized Database Approach to Data Management