Examlex
The following SQL statement contains which type of subquery?
SELECT title,retail,category,cataverage FROM books NATURAL JOIN
(SELECT category,AVG(retail) cataverage FROM books GROUP BY category) ;
Closing Entries
Journal entries made at the end of an accounting period to transfer balances from temporary to permanent accounts.
Income Summary
An account used in the closing process that summarizes all income and expenses for the period, leading to the net profit or loss.
Reversing Entry
An accounting entry that is made at the beginning of a period to negate or cancel out the effects of an adjusting entry made at the end of the previous period.
Common Stock
Holding shares in a corporation that come with privileges to make decisions through voting and to earn dividends from the company's earnings.
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