Question : Which is the smallest named unit of data in the information system?
Option 1: data item
Option 2: transaction
Option 3: entry
Option 4: All of the above
Correct Answer: data item
Solution : The smallest named unit of data in an information system is a data item (data element). A transaction in accounting consists of four data elements: the name of the account, the accounting code, the transaction date, and the value. Hence, the correct option is 1.
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