Examlex
One of the original purposes of the SQL standard was to provide a vehicle for portability of database definition and application modules between conforming DBMSs.
Chart of Accounts
A structured list of all the financial accounts in an organization's general ledger, categorized by short and long-term liabilities, assets, revenue, and expenses.
Income Statement
A financial report that shows a company's revenues, expenses, and net income over a specific period of time.
Trial Balance
An accounting report that lists the balances of all ledgers accounts to verify that the total debits equal the total credits, used for internal purposes to check for errors.
Ledger
A book or collection of financial accounts in which transactions are recorded.
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