A relation in a relational database is also known as a table.
(1) A data type: While a relation contains attributes with specific data types, the relation itself is more than just a data type.
(2) An attribute: An attribute is a column within a relation (table), but the relation is the entire table, not just one column.
(3) A schema: A schema is the overall design or structure of the database, encompassing multiple tables and their relationships.
(4) A table: A relation in a relational database is essentially the same thing as a table. It's a collection of rows and columns representing entities and their attributes.
Therefore, a relation in a relational database is also known as: (4) A table.
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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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