A company using a centralized database approach might not maintain a relational table for ACCOUNTS RECEIVABLE. Rather, accounts receivable balances at any point in time could be computed as the difference between the relations for which of the following continuous events?
A) SHIPMENTS and SALES_INVOICES
B) SALES_INVOICES and CASH_RECEIPTS
C) SHIPMENTS and CASH_RECEIPTS
D) CUSTOMER and SALES_INVOICES

Question

Quizplus · Accepted Answer

The accounts receivable balance at any point in time can be computed as the difference between the sales invoices that have been generated and the cash receipts that have been received, hence the best choice is B. The shipments in option A and C, and the customer in option D, are not directly related to accounts receivable balances.

A Company Using a Centralized Database Approach Might Not Maintain