Examlex
An example of a transitive dependency in a database is:
Real Accounts
Accounts that are not closed at the end of the accounting year and include all balance sheet accounts that show the real and permanent financial position of a business.
Permanent Accounts
Accounts that carry their ending balances over to the next fiscal year, including asset, liability, and equity accounts, foundational for understanding a company's financial health.
Balance Sheet
A financial statement that displays a company's financial position at a specific point in time, listing assets, liabilities, and equity.
Final Entries
The journal entries recorded at the end of an accounting period to prepare accounts for the next period or for the preparation of financial statements.
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