A ____ describes a portion of a DBMS' configuration of record ...

[Shelles]

A ____ describes a portion of a DBMS' configuration of record types and data items and the relationships among them.
 a. query language
  b. Subschema
  c. Schema
  d. DML

Question 2

(Journal entries for an Internal Service Fund)
 
  Corwin City establishes an Internal Service Fund (ISF) to account for the costs of printing services that it will provide to the various City departments.
 
  Make journal entries to record the following transactions in the ISF only.
   a. The General Fund transfers 425,000 to the ISF as a contribution to start the printing activity.
   b. The ISF immediately uses 400,000 of the cash to purchase printing equipment. (The printing equipment is estimated to have an average useful life of 8 years.)
   c. On various occasions during the year, the ISF buys paper and other supplies in the amount of 90,000 on open account. The supplies are put into inventory.
   d. Invoices for the supplies purchased in c., above are paid.
   e. Employee salaries for the year amounting to 345,000 are paid
   f. The ISF makes a payment of 41,000 to the City's Pension Trust Fund for pensions applicable to the salaries of its personnel.
   g. The ISF receives an invoice of 28,000 from the General Fund for occupancy costs, which includes space and utility costs.
   h. The ISF sends invoices throughout the year to several City agencies for printing services, as follows:
   (1) To General Fund departments 575,000
   (2) To the Water Enterprise Fund 9,500
   i. The ISF receives payments of 555,000 from General Fund agencies and 9,500 from the Water Enterprise Fund.
 
   To prepare its financial statements, the ISF makes adjusting entries to account for the following:
   j. To record one-year's depreciation on the equipment purchased in b., above.
   k. To record the expense of paper and supplies consumed during the year. A year-end inventory showed unused paper and supplies amounting to 8,000 (See c., above)
   l. To record unpaid salaries of 13,500 and related pension expense of 1,350

[ankilker]

Answer to Question 1

B

Answer to Question 2

a. Cash 425,000
Transfer in from General Fund - capital contribution 425,000

b. Printing equipment 400,000
Cash 400,000

c. Supplies inventory 90,000
Accounts payable 90,000

d. Accounts payable 90,000
Cash 90,000

e. Salaries expense 345,000
Cash 345,000

f. Pensions expense 41,000
Cash 41,000

g. Occupancy expenses 28,000
Due to General Fund 28,000

h. Due from General Fund 575,000
Due from Water Enterprise Fund 9,500
Revenues - printing services 584,500

i. Cash 564,500
Due from General Fund 555,000
Due from Water Enterprise Fund 9,500

j. Depreciation expense - printing equipment 50,000
Accumulated depreciation - printing equipment 50,000

k. Supplies expense 82,000
Supplies inventory 82,000

l. Salaries expense 13,500
Pensions expense 1,350
Accrued expenses payable 14,850

[Shelles]

Excellent

[bdobbins]

Gracias!