A domain in a relational database refers to a specific set of valid values for an attribute.
(1) The overall database structure: This describes the schema, not a single domain.
(2) A specific set of valid values for an attribute: A domain defines the set of possible values that an attribute can take. For instance, the domain of a "gender" attribute might be {"Male", "Female", "Other"}.
(3) A table containing multiple records: This describes a table or relation itself, not a domain.
(4) A relationship between two tables: This describes a relationship, such as a foreign key constraint, not a domain.
Therefore, a domain in a relational database refers to: (2) A specific set of valid values for an attribute.
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If debentures are issued to a vendor for assets purchased and the vendor's account is credited by Rs 1,10,000, what is the journal entry if the debentures are issued at a premium of 10 %?
Which of the following is correct regarding difference between sacrificing and gaining ratio?
(A) Gaining Ratio is a more suitable parameter to measure new profit sharing ratio than Sacrificing Ratio.
(B) Sacrificing Ratio is calculated at the time of the admission of the partner while Gaining Ratio is calculated at the time of retirement or death of the partner.
(C) New partner's share of goodwill is divided between the old partners in gaining ratio while Goodwill paid to retiring partner is paid by the remaining partners in their Sacrificing ratio.
(D) Sacrificing Ratio = Old Ratio - New Ratio and Gaining Ratio = New Ratio - Old Ratio.
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Arrange the following in the context of Cash Flow Statement:
(A) Calculation of cash flow from Operating Activities
(B) Calculation of cash flow from Financing Activities
(C) Calculation of net increase/decrease in cash and cash equivalent during the year
(D) Calculation of cash flow from Investing Activities
(E) Calculation of net profit before tax and extraordinary item
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