Examlex
In SQL, the __________ statement is used to change the contents of an existing row in a table.
Economic Resources Measurement Basis
An accounting principle that focuses on the valuation and reporting of an entity's assets based on their current economic values rather than historical cost.
Modified Accrual Accounting
This accounting method recognizes revenues when they become available and measurable and expenses when incurred, blending elements of both cash and accrual accounting.
Accrual Accounting
An accounting method where revenue and expenses are recorded when they are earned or incurred, regardless of when the cash is received or paid.
Proprietary Fund Types
Types of funds used by governmental entities to account for activities similar to those found in the private sector, where the intent is to recover costs through user charges.
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