Examlex
The most common security features used by DBMSs are locking,journaling,and timestamping.
Investing Activities
Financial transactions involving the acquisition or disposal of long-term assets or other investments not included in cash equivalents.
Financing Activities
Transactions involving raising funds for the company through borrowing or issuing equity.
Direct Method
A method of preparing the cash flow statement where actual cash receipts and payments are reported, instead of adjusting net income for changes in non-cash accounts.
Indirect Method
A technique used in cash flow statements to calculate net cash flow from operating activities by starting with net income and adjusting for changes in balance sheet accounts.
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