Which of these is NOT an example of BDA?

Big Data Analytics (BDA) typically involves the analysis of vast and complex datasets to uncover patterns, trends, and insights for decision-making. In the context of accounting, examples of BDA would include processes that analyze data to provide meaningful insights.

Depreciation, prepaid expenses, and bad and doubtful debts are accounting concepts that often involve the analysis of financial data and are used to make strategic decisions based on that data. For instance, depreciation is analyzed to reflect the value of an asset over time, and bad and doubtful debts require assessment of the likelihood of collecting receivables, which can be enhanced through data analytics.

Inventory, while an essential part of financial reporting, primarily relates to the physical stock of goods a company holds and is not inherently analyzed in the same way as the other three options when discussing BDA. It focuses more on measurement and valuation rather than extraction of insights through data analytics techniques.

Thus, inventory stands out as not fitting the mold of BDA, as it involves less data analytical processes and is more straightforward in terms of accounting practices.