Examlex
A good DBMS provides integrity constraints,which are features that let you change the structure of the database without changing the programs that access the database.
Accrual Basis
An accounting method where revenues and expenses are recorded when they are earned or incurred, regardless of when the cash transactions occur.
Cash Basis
An accounting method where revenues and expenses are recorded only when cash is received or paid, irrespective of when the transactions actually occurred.
Adjusting Entry
Journal entries made in accounting records at the end of an accounting period to allocate income and expenditure to the correct periods.
Asset Account
A financial account that represents the resources owned by a company, which have future economic value.
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