In the context of relational databases, when we create a relationship between tables, the common fields used are known as Key fields. Key fields, especially primary keys and foreign keys, play a crucial role in ensuring data integrity and establishing connections between two or more tables.
Here's a brief explanation:
Effective use of key fields is essential for creating a robust database structure, as they help maintain referential integrity by ensuring that relationships between tables remain consistent.
In a relational database system, key fields are used to establish and identify relationships between different tables. These fields uniquely identify records in a table, and their commonality in two tables forms the basis of the relationship between them.
Thus, the correct answer is: Key fields
Which of the following will not result in compulsory dissolution of a partnership firm?
Dev, Bhudev and Shamdev were partners in a firm sharing profits equally. On 31st March, 2024, their firm was dissolved. On this date the bank account showed a credit balance of 10,000 and there was a debit balance of 15,000 in the cash account. All payments were settled by cheque. Ravi, a creditor of 2,000 was not having any bank account, therefore he was paid in cash. Afterwards the cash account was closed by depositing the balance of cash into the bank. The journal entry for closing cash account will be: