Examlex
The only required sections of a PL/SQL block are DECLARE and END.
Accounts Receivable
The money owed to a company by its customers for goods or services that have been delivered but not yet paid for.
Closing The Books
The process of finalizing all accounts and preparing financial statements at the end of an accounting period.
Transactions
Acts of buying, selling, or exchanging goods, services, or financial assets in the market.
Double Entry
An accounting principle that requires every financial transaction to be recorded in two accounts, debit and credit, to keep financial statements balanced.
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