In a data flow diagram, external entities are represented by:

The common term used to describe the techniques for implementing planned change to make people and companies more effective is called organizational ______.

Fill in the blank(s) with the appropriate word(s).

GASB standards require that any fund that does not meet the specified criteria to be considered a major fund must be reported as part of a single column under the label nonmajor fund.

a. true b. false