A process in which successive layers of data flow diagrams (DFDs) are constructed by exploding the bubbles on a less detailed DFD to show more detailed data flows is called:
a. top-down partitioning
b. serial expansion
c. balanced construction
d. expanded data flows
Question 2
A university's endowment fund has investments that were purchased for 400,000 . As of the end of the fiscal year, the fair value of the investments decreased by 33,000 .
What journal entry is required to reflect the change in the fair market value of the investments?
Debit Credit
A. Loss on Endowment Investments
Endowment Investments 33,000
33,000
B. Interest Expense
Endowment Investments 33,000
33,000
C. Revenues-Investment Income
Endowment Investments 33,000
33,000
D. Interest Expense
Deferred Revenue 33,000
33,000
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