Examlex
A PL/SQL package contains exactly the same functionality as a library,but it resides on the database server.
Posting Reference Column
A column in journals and ledgers where account numbers related to specific transactions are recorded for tracking purposes.
Ledger Accounts
A complete record of all the financial transactions over the life of a company, organized by account.
Journal Entries
Recorded transactions or adjustments in the financial records of a company, marking the debit and credit of accounts affected by business operations.
Debt Ratio
A ratio indicating the level of a firm's indebtedness by dividing its total obligations by its overall assets.
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