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Coupling Is the Conservation of Inputs and Outputs to a Data

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Coupling is the conservation of inputs and outputs to a data flow diagram process when that process is decomposed to a lower level.

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Definitions:

Accounts Receivable

Financial claims of a business against its customers for the provision of goods or services, which have not been paid for.

Partners' Equity

The ownership interest of partners in a partnership, representing their original investments plus any accumulated profits or minus any losses.

Revenue And Expenses

Refers to the income generated from normal business operations and the costs incurred to generate that income.

Sharing Profits And Losses

A method used in partnerships and some other business arrangements to distribute the financial results of the business among its owners or members.

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