Examlex
What relationship pattern is illustrated in the following schema?
EMPLOYEE (EmployeeID,OfficePhone,Manager)
Manager in EMPLOYEE must exist in EmployeeID in EMPLOYEE
Financial Statements
Formal records that outline the financial activities and condition of a business, including balance sheets, income statements, and cash flow statements.
Adjusted Trial Balance
A list of all account titles and balances after adjustments are made, used to verify the equality of debits and credits and prepare financial statements.
Consistency
An accounting principle that requires accounting methods to be applied in a similar manner from period to period.
Accounting Principles
The rules and guidelines that companies must follow when reporting financial data, ensuring consistency, reliability, and comparability of financial statements.
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