Match the following : Codes : (a) (b) (c) (d)List – I (Explanation) List – II (Term) (a) It involves using the version of master file and the update transactions used to create the current file to re-create the current master file if it becomes damaged. (1) Audit Trail Controls (b) It involves copying the whole or a portion of the database to some back up medium, typically magnetics tape. (2) Dumping (c) It stores current and historical data extracted from various operations systems and consolidates for management reporting and analysis. (3) Grandfather, Father, Son (d) It maintains the chronology of events that occur either to the database definition or the database itself. (4) Data warehouse for Accounting
(3) (2) (4) (1)
(a) Re-creating the current master file from the previous version of the master file plus the update transactions that produced the current file is the Grandfather, Father, Son backup method (three generations of the file are kept). So (a) matches (3).
(b) Copying the whole or part of a database to a backup medium such as magnetic tape is called dumping (a database dump). So (b) matches (2).
(c) A store of current and historical data extracted from various operational systems and consolidated for management reporting and analysis is a data warehouse, here one used for accounting. So (c) matches (4).
(d) Keeping a chronological record of events affecting the database definition or the database contents, so that every change can be traced, is the job of audit trail controls. So (d) matches (1).
The code (a)-(3), (b)-(2), (c)-(4), (d)-(1) reads 3, 2, 4, 1.
Hence, (3) (2) (4) (1).
Assertion (A) : Human Resource Accounting is the measurement of the cost and value of people to the organization.
Reasoning (R) : Human Resource Accounting involves measuring costs incurred by the organizations to recruit, select, hire, train and develop employees and judge their economic value to the organization.
Codes :
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