A collection of transaction records. The data in transaction files is used to update the master files, which contain the data about the subjects of the organization (customers, employees, vendors, etc ...

A collection of records pertaining to one of the main subjects of an information system, such as customers, employees, products and vendors. Master files contain descriptive data, such as name and ...

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Transfer price refers to the prices of goods and services charged on transactions between the related parties and with the connected persons. The Organization for Economic Co-operation and Development ...