Examlex
A relation is in 2NF if and only if it is in 1NF and all non-key attributes are determined by the entire primary key.
Operating Activities
Activities related to the primary operations of a company, such as purchasing raw materials, producing goods, and selling products or services.
Financing Activities
Transactions involving changes in the size and composition of the equity capital and borrowings of the entity.
Investing Activities
include transactions involving the purchase or sale of long-term assets and investments that are not part of the company’s day-to-day business operations.
Cash Dividends
Payments made by a corporation to its shareholder members, distributing a portion of the company's earnings in cash.
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